Lindor v. Comm'r of Internal Revenue

Full title: JAMES LINDOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 1, 2023

No. 217-23 (U.S.T.C. Mar. 1, 2023)

Opinion

217-23

03-01-2023

JAMES LINDOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On February 23, 2023, petitioner filed a Motion to Amend Order. However, further review indicates that this filing appears to be more akin to a Motion for Sanctions.

Also on February 23, 2023, petitioner filed an Affidavit of Petitioner James Lindor in Support of Motion to Amend Order. However, further review indicates that this filing appears to be more akin to an Affidavit of Petitioner James Lindor in Support of Motion for Sanctions.

Upon due consideration, it is

ORDERED that petitioner's Moton to Amend Order, filed February 23, 2023, is recharacterized as petitioner's Motion for Sanctions. It is further

ORDERED that petitioner's Affidavit of Petitioner James Lindor in Support of Moton to Amend Order, filed February 23, 2023, is recharacterized as petitioner's Affidavit of Petitioner James Lindor in Support of Motion for Sanctions.