Opinion
15012-22
03-24-2023
IMMANUAL SKINNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On March 21, 2023, respondent filed a Motion to Change or Correct Caption. See Tax Court Rule 63(e). Respondent states that petitioner's correct legal name is Immanuel Skinner. Respondent represents that petitioner does not object to the granting of this Motion. Upon due consideration, it is
ORDERED that respondent's Motion to Change or Correct Caption, filed March 21, 2023, is granted. It is further
ORDERED that the caption of this case is amended to read: "Immanuel Skinner, Petitioner v. Commissioner of Internal Revenue, Respondent."