Opinion
25417-21S
08-23-2022
THOMAS COCCIA & DOROTHY COCCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
On August 22, 2022, respondent filed a Motion To Substitute Parties and Change Caption. Upon due consideration, it is
ORDERED that respondent's above motion to substitute parties is granted in that the caption of this case is amended to read: "Estate of Thomas Coccia, Deceased, Dorothy Coccia, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent".