Opinion
17042-23
12-08-2023
SHANE J. GRAY & JESSICA L. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 15, 2023, petitioners filed an Unsworn Delclaration. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' Unsworn Declaration, filed November 15, 2023, is recharacterized as petitioners' Letter.