Opinion
4629-20
01-20-2023
AIRREYON S. LOWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge.
On January 13, 2023, James C. Fee, Jr. filed a document titled "entry of appearance for respondent". Upon review of that filing, the Court concludes that Mr. Fee is entering an appearance on behalf of petitioner. Accordingly, the Court will recharacterize counsel's filing appropriately.
Upon due consideration, it is
ORDERED that the document titled "entry of appearance for respondent" filed by James C. Fee, Jr., on January 13, 2023, is recharacterized as entry of appearance for petitioner.