Opinion
177-22
06-03-2022
NATHANIEL RIVERA, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 2, 2022, petitioner filed an Administrative Record. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioner's Administrative Record, filed March 2, 2022, is recharacterized as the petitioner's Letter.