Opinion
1240-22S
05-11-2022
LUIS ALVAREZ ARELLANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Upon further review of the record in the above-docketed matter, in particular documentation attached to the petition filed herein on January 4, 2022, it is
ORDERED that the "Estate of Luis Alvarez Arellano, Deceased, Luis Edwin Alvarez, Administrator" is substituted for "Luis Alvarez Arellano" as the party petitioner in this proceeding. It is further
ORDERED that the caption of this case is amended to read "Estate of Luis Alvarez Arellano, Deceased, Luis Edwin Alvarez, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."