Opinion
597-23
03-06-2023
SAMUEL JOSEPH BARRAGAN & BRITTANY BARRIGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 25, 2023, petitioners filed an Administrative Record. However, further review indicates that this filing appears to be more akin to a Letter.
Also on January 25, 2023, petitioners filed a Brief in Support of Administrative Record that appears to be the same document filed as an Administrative Record.
Upon due consideration, it is
ORDERED that petitioners' Administrative Record, filed January 25, 2023, is recharacterized as petitioners' Letter. It is further
ORDERED that petitioners' Brief in Support of Administrative Record, filed January 25, 2023, is hereby deemed stricken from the Court's record in this case.