Opinion
4918-22
10-25-2022
DANIEL KOPTA, DECEASED & RHEA KOPTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Daniel Kopta Deceased, and to Change Caption, and petitioner Rhea Kopta's objection thereto, as supplemented, it is
ORDERED that the parties shall, on or before November 14, 2022, show cause why the caption of this case should not be amended to read "Daniel Kopta, Deceased, Rhea Kopta, Fiduciary & Rhea Kopta, Petitioners v. Commissioner of Internal Revenue, Respondent".