Opinion
27153-22
02-16-2023
RICHARD DEROSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the document filed February 10, 2023, by petitioner at Docket Entry #11 shall be recharacterized as a Second Amendment to Petition.