Opinion
8974-23S
09-18-2023
MICHAEL GILUSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 14, 2023, petitioner made an electronic filing at Docket Index No. 7, designating it as an "Answer to Amended Petition." The filing is more akin to a reply to answer; however, Rule 173(c) of the Tax Court Rules of Practice and Procedure proscribes the filing of a reply in a small tax case unless the Court otherwise directs. That being so, it is
ORDERED that petitioner's above-referenced filing is recharacterized as a Status Report.