Opinion
10897-23
07-28-2023
PATRICIA PRUSS & FRANK PRUSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 25, 2023, petitioners filed an Unsworn Declaration. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' Unsworn Declaration, filed July 25, 2023, is recharacterized as petitioners' Letter.