Opinion
23157-22S
02-09-2023
MARK A. BURCHAM & MARY E. BURCHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 1, 2022, petitioners filed a Memorandum, a Response to Memorandum, a Response to Response to Memorandum, and a Response to Response to Response to Memorandum. However, further review indicates that these filings appear to be more akin to Letters.
On December 20, 2022, petitioners filed a Response to Answer. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' above-mentioned documents, filed November 1, 2022, are recharacterized as petitioners' Letters. It is further
ORDERED that petitioners' Response to Answer, filed December 20, 2022, is recharacterized as petitioners' Letter.