Opinion
3148-23S
04-28-2023
EDGAR EDUARDO FIERRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the record, it appearing that the notice of deficiency on which this case is based was issued to a business entity rather than to the individual who filed the petition, it is
ORDERED that, on the Court's own motion, EEF Marketing Corp. is substituted for Edgar Eduardo Fierro as the petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "EEF Marketing Corp., Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before May 30, 2023, petitioner EEF Marketing Corp. shall file the disclosure statement required by Rule 20(c), Tax Court Rules of Practice and Procedure. A copy of Form 6, Corporate Disclosure Statement, is available under "Case Related Forms" on the Court's website at https://www.ustaxcourt.gov/case_related_forms.html.