Opinion
34912-21
01-21-2022
Mary Ellen Cafaro Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the record in the above-captioned matter at Docket No. 34912-21 and that of the related proceeding at Docket No. 363-22S, which is being closed by separate Order as duplicative, it is
ORDERED that the Clerk of the Court is directed to apply the filing fee paid in the case at Docket No. 363-22S to this case at Docket No. 34912-21. It is further
ORDRED that the caption of this case at Docket No. 34912-21 shall be amended to read: "Mary Ellen Cafaro & James R. Cafaro, Petitioners v. Commissioner of Internal Revenue Respondent". It is further
ORDERED that the docket number of this case is amended by adding the letter "S" thereto, which shall now read "Docket No. 34912-21S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case".