Hedrick v. Comm'r of Internal Revenue

Full title: MICHAEL HEDRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 24, 2024

No. 727-24S (U.S.T.C. Jan. 24, 2024)

Opinion

727-24S

01-24-2024

MICHAEL HEDRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On January 24, 2024, petitioner filed an Administrative Record. However, further review indicates that this filing appears to be more akin to a Letter.

Upon due consideration, it is

ORDERED that petitioner's Administrative Record, filed January 24, 2024, is recharacterized as petitioner's Letter.