Opinion
29876-21X
07-19-2022
AEGIS FOR DREAMS FOUNDATION, MATTHEW W. RYAN, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon further review of the record in the above-docketed matter, and because, in an exempt organization action, as here, only the organization may be a petitioner, see Rule 210(b)(13), Tax Court Rules of Practice and Procedure, it is
ORDERED that the caption of this case is amended to read: "Aegis for Dreams Foundation, Petitioner v. Commissioner of Internal Revenue, Respondent."