Opinion
8752-23S
07-19-2023
JUN SU PARK & EUN JUNG KYEONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 1, 2023, petitioners filed the petition. On June 23, 2023, respondent filed an Answer. On July 3, 2023, petitioners filed two Answers. However, further review indicates that these filings appear to be more akin to Letters.
Upon due consideration, it is ORDERED that petitioners' Answers, filed July 3, 2023, are recharacterized as petitioners' Letters.