Opinion
26962-21
03-03-2022
Caren Kohl, aka, Caren Rein Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On July 27, 2021, petitioner filed the petition in which she elected that this case be conducted under the small tax case procedures. On December 2, 2021, respondent filed a Motion to Change or Correct Caption, in which he seeks to add small tax case designation.
Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption, filed December 2, 2021, is denied. It is further
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.
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