Opinion
22087-21S
03-30-2022
JESSICA PULIDO & IGNACIO PULIDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On November 5, 2021, respondent filed an Answer. On December 8, 2021, respondent filed a second Answer. However, further review indicates that respondent's Answer, filed December 8, 2021, appears to be more akin to an Amendment to Answer.
Upon due consideration, it is
ORDERED that respondent's Answer, filed December 8, 2021, is recharacterized as respondent's Amendment to Answer.