Opinion
19531-23
01-22-2024
ORDER
Kathleen Kerrigan Chief Judge
Because the documents electronically filed and designated by petitioner on January 11, 2024, as an "Administrative Record" appear to consist solely of a copy of the notice of deficiency upon which this case is based, it is
ORDERED that the above-referenced Administrative Record is recharacterized as petitioner's First Amendment to Petition.