Opinion
9145-21
06-23-2022
ROCK BOTTOM BBS, LLC, BARNETT PROPERTIES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case is currently on the Court's Atlanta, Georgia, trial session, scheduled to begin September 12, 2022. On June 21, 2022, petitioner filed an unopposed motion to change or correct caption to reflect that Barnett Properties is not a limited liability company and attached the operating agreement reflecting the same. Upon due consideration, it is
ORDERED that petitioner's motion to change or correct caption is granted, in that the caption in this case is amended to read "Rock Bottom BBS, LLC, Barnett Properties, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent."