Castro v. Comm'r of Internal Revenue

Full title: Carlos Castro Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 31, 2022

No. 25182-21S (U.S.T.C. Jan. 31, 2022)

Opinion

25182-21S

01-31-2022

Carlos Castro Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

On November 15, 2021, petitioner filed an Answer to Amended Petition. However, further review indicates that petitioner's Answer to Amended Petition appears to be more akin to an Amended Petition.

Also on November 15, 2021, petitioner filed an Affidavit of Carlos Rene Castro Jr. in Support of Answer to Amended Petition. However, further review indicates that petitioner's Affidavit of Carlos Rene Castro Jr. in Support of Answer to Amended Petition appears to be more akin to a Supplement to Amended Petition.

Upon due consideration, it is

ORDERED that petitioner's Answer to Amended Petition, filed November 15, 2021, is recharacterized as petitioner's Amended Petition. It is further

ORDERED that petitioner's Affidavit of Carlos Rene Castro Jr. in Support of Answer to Amended Petition, filed November 15, 2021, is recharacterized as petitioner's Supplement to Amended Petition.