Opinion
16022-23
03-14-2024
ROLANDO TERRAZAS & INGRID J. TERRAZAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 6, 2023, petitioners filed the petition. On January 5, 2024, and January 8, 2024, petitioners filed amendments to their petition. On March 11, 2024, respondent filed an Answer to Second Amendment to Petition. However, further review indicates that this filing appears to be more akin to an Answer to Petition, as Amended.
Upon due consideration, it is
ORDERED that respondent's Answer to Second Amendment to Petition, filed March 11, 2024, is recharacterized as respondent's Answer to Petition, as Amended.