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Kolev v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 9953-21 (U.S.T.C. Nov. 30, 2022)

Opinion

9953-21

11-30-2022

NICK A. KOLEV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo, Chief Special Trial Judge.

On November 15, 2022, the Court received from petitioner a document showing a docket number in a different case that has been closed. Statements contained in the document show that it is obvious that petitioner intended the document to be filed in this case. That being so, ignoring (1) other irregularities in the caption of the case, and (2) the failure to show the correct docket number in the caption, it is

ORDERED that as of the date received, the Clerk of the Court file the document in this case as petitioner's affidavit. Because of impertinent statements contained in the document, it is further

ORDERED that the document is stricken.


Summaries of

Kolev v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 9953-21 (U.S.T.C. Nov. 30, 2022)
Case details for

Kolev v. Comm'r of Internal Revenue

Case Details

Full title:NICK A. KOLEV, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 9953-21 (U.S.T.C. Nov. 30, 2022)