Opinion
18182-22
12-12-2023
MARY C. DENOURIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 29, 2023, petitioner filed a Memorandum. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioner's Memorandum, filed November 29, 2023, is recharacterized as petitioner's Letter.