Opinion
7366-24
05-15-2024
MICHAEL E. HORWIN & RAPHAELE F. HORWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 9, 2024, petitioners electronically filed the Petition to commence this case. By Order served May 10, 2024, the Court directed petitioners to file an amended petition.
On May 13, 2024, petitioners filed a First Amendment to Petition, which is evidently a continuation of the "statement of facts" in the Petition. On the same date petitioners also filed a document titled Second Amended Petition, which combines their previous filings.
Upon due consideration, it is
ORDERED that the document filed on May 13, 2024, at Docket Index No. 8 is recharacterized as petitioners' First Amended Petition.