Opinion
13179-20
04-27-2022
VIRGINIA L. YATES & THOMAS DAVID YATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On April 25, 2022, the parties filed a motion to change or correct caption, representing therein that the middle name of petitioner, Thomas Yates, is incorrect. The notice of deficiency dated October 5, 2020, upon which this case is based, sets forth the name of petitioner as Thomas D. Yates. Due to a clerical error, petitioner's name is stated in the caption of this case as "Thomas David Yates" instead of "Thomas Daniel Yates". Accordingly, the Court will amend the caption in this case to reflect the correct name of petitioner.
For cause, it is
ORDERED that the caption of this case is amended to read: "Virginia L. Yates & Thomas Daniel Yates, Petitioners v. Commissioner of Internal Revenue, Respondent".