Opinion
6702-22S
10-18-2022
AMBER LYNN LEE & CHRISTOPHER JEROLD LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 7, 2022, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Also on June 7, 2022, petitioners filed a Brief in Support of Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. However, further review indicates that petitioner's Brief appears to be more akin to a Supplement.
Upon due consideration, it is
ORDERED that petitioners' Brief in Support of Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, is recharacterized as petitioners' Supplement to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before November 8, 2022, respondent shall file an objection, if any, to petitioners' above-mentioned motion, as supplemented.