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Rooker v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 19587-22S (U.S.T.C. Mar. 8, 2023)

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.


Summaries of

Rooker v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 19587-22S (U.S.T.C. Mar. 8, 2023)
Case details for

Rooker v. Comm'r of Internal Revenue

Case Details

Full title:DONALD J. ROOKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 19587-22S (U.S.T.C. Mar. 8, 2023)