Opinion
23221-21
08-03-2022
VIRGINIA M. BOONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 18, 2022, respondent filed a Motion To Substitute Parties and To Change Caption. On May 11, 2022, respondent filed a First Supplement to his motion. On August 2, 2022, respondent filed as Second Supplement to his motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above motion to substitute parties, as supplemented, is granted. It is further
ORDERED that the caption of this case is amended to read: "Estate of Virginia M. Boone, Deceased, Karen R. Boone, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner shall pay the filing fee in this case, is extended to August 24, 2022.