Opinion
1027-23
12-01-2023
ROMA L. MIGUEL & LEANDRO J. MIGUEL, DECEASED,, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 6, 2023, petitioner filed a Brief in Support of Ratification of Petition. However, further review indicates that this filing appears to be more akin to a Motion to Substitute Parties and Change Caption.
Upon due consideration, it is
ORDERED that petitioner's Brief in Support of Ratification of Petition, filed November 6, 2023, is recharacterized as petitioner's Motion to Substitute Parties and Change Caption.