Opinion
8776-23S
12-04-2023
PAUL WIESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 2, 2023, petitioner filed a document designated as a "Response," which appears to be in the nature of a reply. This filing includes an attachment that appears to consist of evidentiary material.
Upon due consideration of the foregoing, and in view of the fact that, pursuant to Rule 173(c) of the Tax Court Rules of Practice and Procedure, a reply to the answer is generally not permitted in a Small Tax Case, it is
ORDERED that petitioner's above-referenced "Response" is recharacterized as petitioner's Status Report.