Opinion
13235-21
11-14-2023
FEARS DRIVE HENRY 58, LLC, FEARS DRIVE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
On November 2, 2023, petitioner filed a Motion to Appoint Tax Matters Partner. Giving due regard to the representations contained in petitioner's motion, and petitioner having represented that respondent has no objection to the granting of the motion, it is
ORDERED that petitioner's motion is granted to the extent that Emerald Acquisitions 2017, LLC is appointed as the tax matters partner for Fears Drive Henry 58, LLC solely for the purpose of these proceedings. It is further
ORDERED that the caption of this case is amended to read, "Fears Drive Henry 58, LLC, Emerald Acquisitions 2017, LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent."