Opinion
7639-21S
03-17-2022
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon due consideration of respondent's motion to change or correct caption, filed March 16, 2022, petitioner having no objection to the granting of that motion, it is
ORDERED that respondent's above-referenced motion is granted and the caption of this case is amended to read: "Patrick Mitchell and Jennifer L. Mitchell, Petitioners v. Commissioner of Internal Revenue, Respondent".