Opinion
14724-21
02-02-2022
Michael & Amber Rottinghaus Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of petitioners' First Amended Petition, filed January 28, 2022, and for cause, it is
ORDERED that the caption of this case is amended to read: "Michael Rottinghaus & Amber Rottinghaus, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 4, 2022, respondent shall file an Answer to the First Amended Petition and shall attach to such Answer a complete copy of the notice of deficiency upon which this case is based.