Opinion
17247-22S
03-06-2023
CASEY ROBERTS & VALERIE E. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 25, 2023, the parties filed a Joint Answer. However, further review indicates that this filing appears to be more akin to a Letter filed by petitioners.
Upon due consideration, it is
ORDERED that the parties Joint Answer, filed March 6, 2023, is recharacterized as petitioner's Letter.