Opinion
5386-20
12-27-2023
GEORGE P. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On October 25, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute as to petitioner Ruth Hunt-Brown. By Order served December13, 2023, we granted the Motion to Dismiss. In doing so we ordered that the caption of the case be amended to read "George P. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent." That amendment of the caption was an error.
On December 21, 2023, respondent filed a Motion to Correct Clerical Error, indicating that the caption of this case should not have been amended following the dismissal of petitioner Ruth Hunt-Brown. He asks that we correct our December 13 Order insofar as it amended the caption of this case, representing that petitioner George P. Brown does not object to the granting of this Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Correct Clerical Error, filed December 21, 2023, is granted in that the caption of this case is amended to read: "George P. Brown & Ruth Hunt-Brown, Petitioners v. Commissioner of Internal Revenue, Respondent." The parties will note that our December 13, 2023, Order is unaltered insofar as it dismisses Ruth Hunt-Brown as a petitioner in this case.