Opinion
10831-22S
08-26-2022
JAMES B. HAYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
For cause, it is
ORDERED that the caption of this case is amended to read: "James B. Hayes & Cynthia L. Hayes, Petitioners v. Commissioner of Internal Revenue, Respondent".