Opinion
23272-22
01-25-2024
KIMBERLY FERRARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
On January 17, 2024, petitioner filed with the Court a Letter. Upon the Court's review of the letter, it appears the document would be better characterized as a pretrial memorandum. For that reason, the Court will recharacterize the letter.
For cause, it is
ORDERED that petitioner's Letter, filed on January 17, 2024, shall be recharacterized as Petitioner's Pretrial Memorandum.