Opinion
26808-22S
02-03-2023
MIRIAM HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner's letter received January 24, 2023, and the fact that a case based on a notice of deficiency may generally not be withdrawn, it is
ORDERED that the above-referenced document is hereby recharacterized as petitioner's motion for entry of decision. It is further
ORDERED that, on or before February 23, 2023, respondent shall file a response to petitioner's motion.