Opinion
26105-22
03-20-2023
REGINALD J. HICKMAN & RENEE B. HICKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration, it is
ORDERED that respondent's Answer to Amended Petition, filed February 6, 2023, is recharacterized as an Answer to Petition, As Amended.