Opinion
11879-22S
02-17-2023
ALPIU SORIANO ESGUERRA & GRACE CASTILLO ESGUERRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Grace Castillo Esguerra, filed January 4, 2023, is granted. It is further
ORDERED that the caption of this case is changed to: Alpiu Soriano Esguerra, Petitioner v. Commissioner of Internal Revenue, Respondent.
This Order constitutes official notice of its contents to the parties.