Opinion
3675-23S
11-15-2023
IVETTE L. SEUR & LEE MAUGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On November 14, 2023, the parties filed a Proposed Stipulated Decision. Upon further review of the record, however, it appears that the Petition filed to commence this case was incorrectly captioned in that petitioner Ivette L. Seur's surname is misspelled. Her surname appears in the Petition's caption as "Seur", but attachments to the Petition indicate that the correct spelling is "Serur".
Upon due consideration of the foregoing, it is
ORDERED that, on or before December 8, 2023, petitioners and respondent shall show cause in writing why the Court should not issue an Order correcting the caption in this case as described above. The Court will hold in abeyance the parties' Proposed Stipulated Decision.