Opinion
21087-21S
11-30-2021
Si-Ty Lam & Siulin Fan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 30, 2021, petitioners filed a First Supplemental Petition. However, further review indicates that petitioners' First Supplemental Petition appears to be more akin to an Amendment to Petition.
Upon due consideration, it is
ORDERED that petitioners' First Supplemental Petition, filed October 30, 2021, is recharacterized as petitioners' Amendment to Petition.