Allaim v. Comm'r of Internal Revenue

Full title: SONJA ALLAIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 12, 2022

No. 9451-20 (U.S.T.C. Oct. 12, 2022)

Opinion

9451-20

10-12-2022

SONJA ALLAIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega, Judge

ORDER

Joseph W. Nega, Judge

This case is calendared for an in-person trial at the session of the Court scheduled to commence on January 23, 2023, in Las Vegas, Nevada.

The petition filed July 10, 2020, and the Notice of Deficiency dated January 6, 2020, upon which this case is based, sets forth the name of petitioner as "Sonia Allain". Due to a clerical error, petitioner's name is misspelled in the caption of this case as "Sonja Allaim". Accordingly, the Court will amend the caption in this case to reflect the correct spelling of petitioner's name.

For cause, it is

ORDERED that the caption of this case is amended to read: "Sonia Allain, Petitioner v. Commissioner of Internal Revenue, Respondent".