Opinion
9127-22
05-03-2023
JOSEPH ROLAND HARLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 28, 2022, the parties filed a Motion to Change or Correct Caption.
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption is granted in that the caption of this case is amended to read: "Joseph R. Harley, Sr., Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".