Opinion
25826-21
12-06-2023
MICHAEL CHARLES ESPINOZA & SANDRA YANIRA DELGADO-ESPINOZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration, and for cause, it is
ORDERED that petitioners' Unsworn Declaration of MICHAEL C. ESPINOZA under Penalty of Perjury in Support of Petition (Docket Index No. 25) is recharacterized as a Letter. It is further
ORDERED that petitioners' Certificate of Service of Unsworn Declaration of MICHAEL C. ESPINOZA under Penalty of Perjury in Support of Petition 11-29- 2023 (Docket Index No. 26) is recharacterized as a Certificate of Service of Letter.