Opinion
7259-22
07-12-2022
DAVID V. KIPELA & DEBORAH KILPELA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Change or Correct Caption, filed May 10, 2022, it is
ORDERED that respondent's above-referenced motion is granted and the caption of this case is amended to read: "David V. Kilpela and Deborah Kilpela, Petitioners v. Commissioner of Internal Revenue, Respondent".