Opinion
28315-21S
12-23-2021
ORDER
Maurice B. Foley, Chief Judge.
Respondent has filed two answers to petition, as amended. The first, filed December 8, 2021, does not include as an attachment a copy of the notice of deficiency on which this case is based. The second, filed December 20, 2021, includes the notice of deficiency as an attachment.
Upon due consideration, it is
ORDERED that respondent's answer to petition, as amended, filed December 20, 2021, is recharacterized as a first amended answer to petition, as amended.