Opinion
18647-23
01-29-2024
CHRISTOPHER LEONARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 28, 2023, petitioner filed the petition. On December 4, 2023, petitioner filed a First Amendment to Petition. On January 29, 2024, respondent filed an Answer to Amendment to Petition. However, further review indicates that this filing appears to be more akin to an Answer to Petition, as Amended.
Upon due consideration, it is
ORDERED that respondent's Answer to Amendment to Petition, filed January 29, 2024, is recharacterized as respondent's Answer to Petition, as Amended.