Opinion
23087-22
02-08-2023
DAMANJIT SINGH, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The notice of deficiency upon which this case is based was issued to Damanjit Singh. The petition was signed by Prashant Agarwal as personal representative. Letters of Authority for Personal Representative from the Worcester Probate and Family Court appointing Prashant Agarwal as personal representative of the Estate of Damanjit Singh were attached to the petition.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Estate of Damanjit Singh, Deceased, Prashant Agarwal, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent".