Opinion
2001-20
07-03-2023
GAYLE WATKINS DEVIRIAN & RICHARD CHARLES DEVIRIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
Taking into account the statements contained in a document received from petitioners and filed on June 28, 2023, as petitioners' letter, it is
ORDERED that the document is recharacterized and treated as petitioners' status report.