Opinion
23149-21
09-19-2022
KEITH BARCLAY NELSON & CHRISTINE ALICIA KOURTIDES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 6, 2022, petitioners electronically filed the following: (1) a document titled First Amendment in response to the Court's Order served August 16, 2022, (2) a document titled Declaration of Keith Nelson in Support of First Amendment, and (3) a document titled Administrative Record. Petitioners' First Amendment consists of the first four pages of the notice of determination concerning collection action which was issued to petitioner Keith Barclay Nelson. The Administrative Record consists of the last two pages of that notice of determination concerning collection action.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy petitioners' First Amendment and Administrative Record and file those pages as of the date of service of this Order as an Exhibit. It is further
ORDERED that the Declaration of Keith Nelson in Support of First Amendment is recharacterized as a Letter from Petitioners. It is further
ORDERED that the First Amendment and Administrative Record are stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number and the Clerk of the Court shall process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure.