Opinion
14948-21S
11-04-2021
Craig A. Cox & Laura A. Cox Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the document filed September 28, 2021, by petitioners as an "Answer" shall be recharacterized as a letter.