Opinion
12817-18
02-16-2022
Michael Jusko Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Alina I. Marshall Judge
On February 14, 2022, respondent filed a motion to change or correct caption in which respondent notified the Court that petitioner Michael Jusko passed away on January 6, 2021, which date is subsequent to the filing of the petition in this case. Additionally, respondent indicates that Carrin Banning, administrator of petitioner's estate, has no objection to the granting of respondent's motion to change or correct caption.
Upon due consideration, it is
ORDERED that respondent's motion to change or correct caption filed February 14, 2022, is granted and the caption of this case is amended to read: "Michael Jusko, Deceased, Carrin Banning, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent".