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Barragan v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 597-23 (U.S.T.C. Mar. 6, 2023)

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.


Summaries of

Barragan v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 597-23 (U.S.T.C. Mar. 6, 2023)
Case details for

Barragan v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL JOSEPH BARRAGAN & BRITTANY BARRIGA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 597-23 (U.S.T.C. Mar. 6, 2023)