Opinion
5581-24L
05-08-2024
ALISON BANHOLZER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 7, 2024, petitioner made an electronic filing with the Court at Docket Index No. 7, designating the filing as a "Statement Clarifying responsible named party." The filing notes that the notice of determination concerning collection action upon which this case is based was issued to an entity, MOSD LLC, and states that the case was captioned in error.
Upon due consideration and for cause, it is
ORDERED that petitioner's filing at Docket Index No. 7 is recharacterized as petitioner's Motion to Change or Correct Caption. It is further
ORDERED that petitioner's just-referenced Motion is granted, and the caption of this case is amended to read: "MOSD LLC, Petitioner v. Commissioner of Internal Revenue, Respondent."