Tai Kien Le v. Comm'r of Internal Revenue

Full title: TAI KIEN LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 3, 2023

No. 13612-22S (U.S.T.C. Mar. 3, 2023)

Opinion

13612-22S

03-03-2023

TAI KIEN LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On January 18, 2023, petitioner filed three Declarations. However, further review indicates that this filing appears to be more akin to Letters.

Upon due consideration, it is

ORDERED that petitioner's three Declarations, filed January 18, 2023, are recharacterized as petitioner's Letters.