Opinion
25207-22
03-07-2023
TODD MATTHEW CHILD & RITA LUCILLE CHILD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 3, 2023, petitioners filed an Exhibit(s). However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' Exhibit(s), filed February 3, 2023, is recharacterized as petitioners' Letter.