Opinion
7357-23
01-29-2024
MICHAEL KELLY & DENISE KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 12, 2023, petitioner Denise Kelly filed a petition in Docket No. 12769-23SL, seeking review of tax years 2011, 2012, 2013, and 2016 through 2021. On October 25, 2023, the Court recognized Michael Kelly as next friend of Denise Kelly in Docket No. 12769-23SL.
Upon due consideration, it is
ORDERED that, on the Court's own motion, petitioner Michael Kelly is recognized as next friend of petitioner Denise Kelly for purposes of the proceeding in Docket No. 7357-23. It is further
ORDERED that the caption of this case is amended to read "Michael Kelly & Denise A. Kelly, Michael Kelly, Next Friend, Petitioners v. Commissioner of Internal Revenue, Respondent".