Juarez v. Comm'r of Internal Revenue

Full title: DARWIN JUAREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 6, 2023

No. 9212-23 (U.S.T.C. Sep. 6, 2023)

Opinion

9212-23

09-06-2023

DARWIN JUAREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On August 25, 2023, petitioner and C. Chavez Campos filed a First Amendment to Petition. However, further review indicates that this filing appears to be more akin to a Ratification of Petition filed by petitioner and C. Chavez Campos.

Upon due consideration, it is

ORDERED that petitioner's and C. Chavez Campos' First Amendment to Petition, filed August 25, 2023, is recharacterized as petitioner's and C. Chavez Campos' Ratification of Petition.