Opinion
3120-20
09-21-2021
ORDER
Kathleen Kerrigan Judge
Upon due consideration of respondent's motion to change or correct caption, filed September 17, 2021, it is
ORDERED that respondent's motion is granted, and the caption of this case is amended to read: "Mark R. Pais and Denise S. Pais, Petitioners v. Commissioner of Internal Revenue, Respondent."
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