Craig v. Comm'r of Internal Revenue

Full title: TRACY CRAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 13, 2022

No. 11767-21S (U.S.T.C. Apr. 13, 2022)

Opinion

11767-21S

04-13-2022

TRACY CRAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

On April 5, 2021, petitioner filed the petition. On August 16, 2021, petitioner filed a First Amended Petition. On December 17, 2021, respondent filed an Answer. However, further review indicates that respondent's Answer appears to be more akin to an Answer to Amended Petition.

Upon due consideration, it is

ORDERED that respondent's Answer, filed December 17, 2021, is recharacterized as respondent's Answer to Amended Petition.

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