Opinion
7292-24S
07-03-2024
DANNY P. MARTINEZ & THERESA MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 7, 2024, petitioners filed a Second Amended Petition and a Memorandum in Support of Second Amended Petition. However, further review indicates that these filings appear to be more akin to Supplements to Petition.
Upon due consideration, it is
ORDERED that petitioners' Second Amended Petition and Memorandum in Support of Second Amended Petition, filed June 7, 2024, are recharacterized as petitioners' Supplements to Petition.