Opinion
34562-21
01-26-2024
CORAL LEIGH SICKLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 20, 2021, the petition in this case was electronically filed and captioned in the name of Coral Leigh Sickler. However, the petition was also signed by Lee A. Sickler, and further review of the notice of deficiency for tax year 2019 attached thereto to respondent's Answer filed February 4, 2022, identifies Lee A. Sickler.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is amended to read: "Coral Leigh Sickler & Lee A. Sickler", Petitioners, v. Commissioner of Internal Revenue, Respondent.