Opinion
29192-21S
09-01-2022
ADRIAN OLIVER & ARIKA E. NIESTAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is calendared for trial at the Court's September 19, 2022, San Diego, California trial session. On August 29, 2022, the parties filed a Proposed Stipulated Decision with the following caption: "Adrian Oliver & Arika E. Oliver, Petitioners v. Commissioner of Internal Revenue, Respondent." The notice of deficiency in this case is addressed to Adrian & Arika E. Oliver. Accordingly, it is
ORDERED that the caption of this case is amended to read: "Adrian Oliver & Arika E. Oliver, Petitioners v. Commissioner of Internal Revenue, Respondent."