Opinion
28062-22S
07-26-2023
MICHAEL J. COGHLAN & LYNN M. COGHLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 20, 2023, petitioners filed an Exhibit(s). However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' Exhibit(s), filed July 20, 2023, is recharacterized as petitioners' Letter.