Opinion
31004-21
07-18-2022
TRAVIS COLLINS & KATHRYN S. GONZALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on October 11, 2022, for cases in which Salt Lake City, Utah, is the place of trial.
On July 15, 2022, respondent filed a motion to change or correct caption. In that motion, respondent notified the Court that the listing of petitioners in the caption in this case differs from the listing of petitioners in the caption as provided on the notice of deficiency issued to petitioners on August 19, 2021, and on the petition filed November 17, 2021. Additionally, respondent indicates that petitioners have no objection to the granting of respondent's motion to change or correct caption.
Upon due consideration, it is
ORDERED that respondent's motion to change or correct caption filed July 15, 2022, is granted and the caption of this case is amended to read: "Kathryn S. Gonzales & Travis Collins, Petitioners v. Commissioner of Internal Revenue, Respondent".