Opinion
21815-22S
03-28-2023
JAMES PARKER & ORA COFFER PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause concerning changing the caption of this case, issued February 8, 2023 is made absolute. It is further
ORDERED that respondent's Motion to Change or Correct Caption, filed February 6, 2023, is granted and the caption of this case is amended to read: "James Parks and Ora Coffer-Parks, Petitioners v. Commissioner of Internal Revenue, Respondent".