Opinion
8624-24
07-05-2024
MICHAEL C. ESPINOZA & SANDRA Y. DELGADO-ESPINOZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the document electronically filed on July 3, 2024, at Docket Index No. 17, and designated by petitioners as the "Unsworn Declaration of Michael C. Espinoza under Penalty of Perjury in Support of Motion to Dismiss for Lack of Jurisdiction," it is
ORDERED that the above-referenced filing is recharacterized as petitioners' Status Report.