Opinion
12731-23
10-03-2023
KRISTINE NEWBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 12, 2023, petitioner filed a First Amended Petition. Further review of that filing shows that petitioner has elected to have this case conducted under the small tax case procedures.
On September 29, 2023, respondent filed an Answer. However, review of that filing shows that it is responsive to petitioner's First Amended Petition and is thus more akin to an answer to amended petition.
In consideration of the foregoing, it is ORDERED that respondent's Answer is recharacterized as an Answer to Amended Petition. It is further
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "S" on the docket sheet and other records of her office and shall process this case to trial or other disposition pursuant to the small tax case procedures of the Court.