Opinion
13612-22S
03-03-2023
TAI KIEN LE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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.