Opinion
26869-22S
03-27-2023
GEORGE KUPELIAN & CHANTAL KUPELIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration, it is
ORDERED that respondent's Amended Certificate of Service of Answer 02-17-2023, filed February 17, 2023, is recharacterized as a First Amended Answer.