Opinion
14944-20
06-27-2022
HIGH ROCKS, LLC, JEFFREY BLAND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of petitioner's motion to substitute party and change caption, filed June 22, 2022, it is
ORDERED that petitioner's above-referenced motion is granted, and Verdant Property Management, LLC is substituted as Tax Matters Partner in this case. It is further
ORDERED that the caption of this case is amended to read: "High Rocks, LLC, Verdant Property Management, LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent."