Opinion
9354-21
10-25-2021
Beverely Austin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 15, 2021, the Court filed a letter from petitioner as an imperfect petition to commence this case. In the letter, petitioner spelled her name "Beverely Austin". However, attached to the letter was a notice of deficiency issued to "Beverly Austin". In captioning this case, the Court deferred to petitioner's spelling of her name in the letter.
On October 20, 2021, the parties filed a proposed stipulated decision, which is captioned in the name of "Beverly Austin".
Upon due consideration, it is
ORDERED that, on or before November 15, 2021, the parties shall file a joint report advising the Court of the proper spelling of petitioner's name. It is further
ORDERED that action on the parties' proposed stipulated decision, filed October 20, 2021, will be held in abeyance pending further direction from the Court.