Opinion
18906-23S
01-23-2024
JOSEPH ANTHONY GALLINA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 20, 2024, petitioner filed a document that was improperly titled "Objection to Answer." Therein petitioner provides further explanation of his position in this case. As petitioner's filing appears to be in the nature of a First Amendment to Petition, we will recharacterize it as such.
Upon due consideration, it is
ORDERED that the document designated "Objection to Answer," filed January 20, 2024, is recharacterized as petitioner's First Amendment to Petition.