Opinion
25180-22S
01-30-2023
JENNIFER ROSE YANG & BO YANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 18, 2023, respondent filed in the above-docketed matter a Motion for More Definite Statement Pursuant to Rule 51 of the Tax Court Rules of Practice and Procedure. Such motion brought to the Court's attention a clerical error that had occurred in the docketing and service of the original petition. A Notice of Reservice of Petition was therefore issued on January 27, 2023, incorporating the previously absent petition in the record herein and advising respondent of the same.
Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced Motion for More Definite Statement Pursuant to Rule 51 is denied as moot.