Opinion
17879-22
10-13-2022
JAMES M. NOLAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 12, 2022, respondent filed two answers to the petition (Docs. 5 and 6). Upon due consideration, it is
ORDERED that respondent's answer, filed October 12, 2022, at Doc. 6, is recharacterized as a first amended answer.