Opinion
7458-19L
02-09-2023
JOHN W. GERMAINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge.
On December 9, 2022, the Court entered an order of dismissal and decision granting respondent's motion to dismiss for failure to properly prosecute filed August 2, 2022.
On January 9, 2023, petitioner filed a document titled "Letter by Petr.". Upon review of that filing, the Court concludes that petitioner's document is a motion for reconsideration of the Court's order of dismissal and decision entered December 9, 2022.Accordingly, the Court will recharacterize petitioner's filing appropriately.
Upon due consideration, it is
ORDERED that petitioner's document titled "Letter by Petr." filed January 9, 2023,is recharacterized as petitioner's motion for reconsideration. It is further ORDERED that petitioner's motion for reconsideration filed January 9, 2023, is denied.