Opinion
18330-21
12-30-2022
ROGER BARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge.
In the Petition filed May 21, 2021, petitioner seeks redetermination of a notice of deficiency as to his 2018 federal income tax return. Petitioner's "Motion to Change Caption" dated December 8, 2022, asks the Court to add his wife Sara K. Barber as a petitioner because they jointly filed the 2018 return, and indicates that respondent does not object.
Upon due consideration, it is
ORDERED that petitioner's Motion dated December 8, 2022, is recharacterized as a Motion to Change or Correct Caption, the Motion is granted, and the caption of this case is amended to read: "Roger Barber and Sara K. Barber, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that by January 25, 2023, Sara K. Barber shall file a ratification of petition that includes her State of legal residence and mailing address as required by Rule 34(b)(1) of the Tax Court Rules of Practice and Procedure.