Opinion
13568-22L
04-10-2023
ORDER
Kathleen Kerrigan Chief Judge
On March 27, 2023, the parties filed a joint motion to substitute parties and change caption. The parties advised the Court that petitioner, Raymond Tahan passed away on December 30, 2022, and Tracey Chiurazzi has been appointed administrator of petitioner's estate by the Morris County Surrogate's Court.
For cause, it is
ORDERED that the parties' joint motion to substitute parties and change caption is granted, and the caption of this case is amended to read: "Raymond Tahan, Tracey Chiurazzi, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent."