Opinion
5535-21
12-30-2021
Iffat Rahim-Selvage Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's February 7, 2022, Denver, Colorado, trial session, which will be conducted remotely via Zoomgov. On December 27, 2021, respondent filed a Motion to Substitute Parties and Change Caption. Re spondent represents that petitioner has died and that petitioner's niece has been appointed to represent his estate. Respondent attached to his Motion a copy of petitioner's death certificate and a letter issued by the probate court recognizing the appointment of Anjum Razzaque. Respondent represents that Ms. Razzaque does not object to the granting of this Motion.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Estate of Iffat Rahim-Selvage, Deceased, Anjum Razzaque, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court is directed to change petitioner's address of record to 20 Clayton Terrace, St. Louis, Missouri 63131.