Opinion
14489-24
09-09-2024
LIGHTHOUSE PROPERTIES OF WICHITA, LLC, RUSSELL L. CAMPBELL AND MELODY L. CAMPBELL PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 3, 2024, petitioners filed the Petition to commence this case, seeking to challenge a notice of deficiency, May 31, 2024, issued for petitioners' 2019 and 2020 tax years. Upon further review, however, it appears that the notice of deficiency on which this case is based was issued only to petitioners Russell L. Campbell and Melody L. Campbell.
Premises considered, it is
ORDERED that, on or before October 1, 2024, petitioners shall show cause in writing why the Court should not issue an Order changing the caption of this case to "Russell L. Campbell and Melody L. Campbell, Petitioners v. Commissioner of Internal Revenue, Respondent".