Opinion
27783-22
05-01-2023
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the First Amendment to Petition filed March 16, 2023, by Michael Petrello and Michelle Petrello in the above-docketed proceeding, it is
ORDERED that the caption in this case shall be amended to read "Michael Petrello & Michelle Petrello, Petitioners v. Commissioner of Internal Revenue, Respondent".