Opinion
11872-23
10-20-2023
BRADLEY R. ROTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2023, petitioner filed the petition. On August 7, 2023, petitioner filed a First Amendment to Petition. On September 14, 2023, respondent filed an Answer to Amendment to Petition. However, further review indicates that this filing appears to be more akin to an Answer to Petition, as Amended.
Upon due consideration, it is
ORDERED that respondent's Answer to Amendment to Petition, filed September 14, 2023, is recharacterized as respondent's Answer to Petition, as Amended.