Opinion
11098-22S
04-13-2023
ALFONSO SANCHEZ MORALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion for continuance, filed March 6, 2023, and petitioner's motion to change caption, filed April 7, 2023. Both motions were heard on April 11, 2023, when the case was recalled from the calendar for trial in Portland, Oregon. The parties appeared and were heard.
Premises considered, and for cause appearing more fully in the transcript of the above-referenced proceedings, it is
ORDERED that petitioner's motion to change caption is granted in that Felicitas Lucrecia Lopez Muniz is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Alfonso Sanchez Morales and Felicitas Lucrecia Lopez Muniz, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's motion for continuance is granted, and this case is continued generally.