Opinion
19587-22S
03-08-2023
DONALD J. ROOKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 29, 2023, petitioner filed two Exhibit(s) and a Declaration of Donald Jay Rooker in Support of Notice of Attachments in the Nature of Evidence. However, further review indicates that these filings appear to be more akin to Letters.
Upon due consideration, it is
ORDERED that petitioner's two Exhibit(s) and Declaration of Donald Jay Rooker in Support of Notice of Attachments in the Nature of Evidence, filed January 29, 2023, are recharacterized as petitioners' Letters.