Opinion
22606-22
04-20-2023
STEVEN S. SMESTAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Due to an inadvertent clerical error, it is
ORDERED that the caption of this case is amended to read "Steven A. Smestad, Petitioner v. Commissioner of Internal Revenue, Respondent."