Brown v. Comm'r of Internal Revenue

Full title: CHASE ALLEN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Feb 22, 2023

No. 25927-22 (U.S.T.C. Feb. 22, 2023)

Opinion

25927-22

02-22-2023

CHASE ALLEN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On December 16, 2022, petitioner filed an Administrative Record. However, further review indicates that this filing appears to be more akin to a Letter.

Upon due consideration, it is

ORDERED that petitioner's Administrative Record, filed December 16, 2022, is recharacterized as petitioner's Letter.