Opinion
10520-21
03-14-2022
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Change or Correct Caption, filed March 7, 2022, by respondent in the above-docketed matter, petitioners having no objection to the granting thereof, it is
ORDERED that respondent's just-referenced Motion To Change or Correct Caption is granted. It is further
ORDERED that the caption of this case is changed to read "Mark Frank & Luna Frank, Petitioners v. Commissioner of Internal Revenue, Respondent".