Opinion
22276-19
01-10-2024
JOSEPH WILLIAM SHERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 5, 2024, petitioner electronically filed a document designated as a "Motion for Reconsideration of Order." On January 6, 2024, petitioner electronically filed documents designated as a "Seriatim Opening Brief" and an "Unsworn Declaration of Joseph W Sherman under Penalty of Perjury in Support of Seriatim Opening Brief." As both the "Motion for Reconsideration of Order" and "Seriatim Opening Brief" bear the docket number of petitioner's case on appeal, these documents appear to relate specifically to petitioner's appellate case and should have been filed with the U.S. Court of Appeals for the Ninth Circuit rather than with this Court.
Upon due consideration of the above, it is
ORDERED that petitioner's "Motion for Reconsideration of Order," "Seriatim Opening Brief," and "Unsworn Declaration of Joseph W Sherman under Penalty of Perjury in Support of Seriatim Opening Brief" are deemed stricken from the record in this case.