Opinion
12152-24
09-18-2024
KENNETH COOKER A.K.A. KENNETH COKER & KARLA COKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 17, 2024, petitioner filed an Unsworn Declaration of John M. Gibson under Penalty of Perjury in Support of Ratification of Petition, an Unsworn Declaration of Counsel for Petitioners under Penalty of Perjury in Support of Ratification of Petition, and an Unsworn Declaration of Petitioners under Penalty of Perjury in Support of Ratification of Petition. However, further review indicates that these filings appear to be more akin to Letters.
Upon due consideration, it is
ORDERED that petitioners' Unsworn Declaration of John M. Gibson under Penalty of Perjury in Support of Ratification of Petition, filed September 17, 2024, petitioners' Unsworn Declaration of Counsel for Petitioners under Penalty of Perjury in Support of Ratification of Petition, filed September 17, 2024, and petitioners' Unsworn Declaration of Petitioners under Penalty of Perjury in Support of Ratification of Petition, filed September 17, 2024, are recharacterized as petitioners' Letters.