Opinion
15152-22S
11-08-2022
MICHAEL J. COGHLAN & LYNN M. COGHLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 11, 2022, petitioners filed four Exhibit(s). On September 9, 2022, petitioners filed an Exhibit(s). However, further review indicates that these filings appear to be more akin to Letters.
Upon due consideration, it is
ORDERED that petitioners' Exhibit(s), filed July 11, 2022, and September 9, 2022, are recharacterized as petitioners' Letters.