Opinion
12848-22S
03-24-2023
JAMES J. COMAN, DECEASED & PATRICIA L. COMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
On March 17, 2023, the parties filed a Proposed Stipulated Decision document. Upon review it was noted that the caption of this case lists both petitioners as deceased. Without a party listed as representing petitioners, this case cannot be resolved. Therefore the Stipulated Decision cannot be processed. The Court will instruct respondent file a Motion to Change or Correct the caption appropriately.
Upon due consideration it is hereby
ORDERED that on or before April 24, 2023, respondent shall file a Motion to Change or Correct Caption.