Opinion
4315-24S
06-27-2024
RICARD E. SMITH & TERESA E. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served May 10, 2024, the Court directed petitioners, on or before June 3, 2024, to file a Response to that Order and therein state whether the caption of this case should be amended to read "Richard E. Smith and Teresa E. Smith, Petitioners v. Commissioner of Internal Revenue". No response has been received from petitioners.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 18, 2024, respondent shall file a Response to this Order and therein inform the Court whether the caption of this case should be amended to read "Richard E. Smith and Teresa E. Smith, Petitioners v. Commissioner of Internal Revenue".
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