Opinion
25888-21
10-22-2021
Kimberlee Nicole Lujan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 14, 2021, petitioner filed electronically in the above-docketed matter a document under the designation "Notice of Filing of Petition and Right To Intervene". However, review shows that the document consists of a copy of the notice of deficiency on which this case is based and is thus in the nature of a First Amendment to Petition.
Accordingly, to clarify and correct the record herein, it is
ORDERED that petitioner's document filed October 14, 2021, shall be recharacterized as a First Amendment to Petition.