Opinion
5322-24
07-10-2024
MARIO A. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 3, 2024, petitioner filed the petition. On April 26, 2024, petitioner filed a First Amended Petition. On May 8, 2024, petitioner filed a First Amendment to First Amended Petition. On June 18, 2024, respondent filed an Answer. However, further review indicates that this filing appears to be more akin to an Answer to Amended Petition, as Amended.
Upon due consideration, it is
ORDERED that respondent's Answer, filed June 18, 2024, is recharacterized as respondent's Answer to Amended Petition, as Amended.