DJS Rest. & Grill v. Comm'r of Internal Revenue

Full title: DJS RESTAURANT & GRILL, INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Feb 8, 2023

No. 22822-22 (U.S.T.C. Feb. 8, 2023)

Opinion

22822-22

02-08-2023

DJS RESTAURANT & GRILL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On November 5, 2022, petitioner filed an Administrative Record. However, further review indicates that this filing appears to be more akin to a Letter.

Upon due consideration, it is

ORDERED that petitioner's Administrative Record, filed November 5, 2022, is recharacterized as petitioner's Letter.