Nolan v. Comm'r of Internal Revenue

Full title: LARNELL NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 23, 2024

No. 767-23 (U.S.T.C. Aug. 23, 2024)

Opinion

767-23

08-23-2024

LARNELL NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On August 20, 2024, petitioner filed a Notice and Averment and a Notice. However, further review indicates that these filings appear to be more akin to Letters.

Upon due consideration, it is

ORDERED that petitioner's Notice and Averment, filed August 20, 2024, is recharacterized as petitioner's Letter. It is further

ORDERED that petitioner's Notice, filed August 20, 2024, is recharacterized as petitioner's Letter.