Opinion
27999-22S
07-25-2024
FEDERICK DEROO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
On December 30, 2022, petitioner filed the Petition to commence this case. Petitioner's name in the caption appears as "Federick Deroo". However, the notice of deficiency on which this case is based was issued to "Frederick Deroo".
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 16, 2024, the parties shall show cause in writing why the caption of this case should not be amended to read: "Frederick Deroo, Petitioner v. Commissioner of Internal Revenue, Respondent".