Opinion
5073-21
02-14-2022
Dennis James Pearson & Pamela Pearson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction as to Pamela Pearson and to Change Caption, filed May 26, 2021, and petitioners' failure to respond to the Court's Order issued May 28, 2021, it is
ORDERED that the above-referenced motion is granted and the caption of this case is amended to read: "Dennis James Pearson, Petitioner v. Commissioner of Internal Revenue, Respondent".