Opinion
4515-24S
05-03-2024
JASON LEE & AMY LEE, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 24, 2024, petitioner Jason Lee electronically filed the Petition to commence this case, indicating therein that he seeks review of a notice of deficiency issued for his 2021 tax yar. The Petition form as filed includes only Jason Lee in the caption and bears only the signature of Jason Lee.
Upon due consideration of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Jason Lee, Petitioner v. Commissioner of Internal Revenue, Respondent".