Opinion
12087-21
05-14-2024
JOSEPH BOSSIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition in this case was filed on June 22, 2021, seeking review of the notice of deficiency dated March 29, 2021, issued to petitioner and Audrey Bossier for the taxable year 2018. On April 26, 2024, petitioner filed a Motion to Change or Correct Caption. On May 8, 2024, Audrey Bossier filed a Ratification of Petitioner, which is in nature a ratification of petition.
Upon due consideration, it is
ORDERED that Audrey Bossier's Ratification of Petitioner, filed May 8, 2024, is recharacterized as Audrey Bossier's Ratification of Petition. It is further
ORDERED that petitioner's Motion to Change or Correct Caption is granted in that the caption of this case is amended to read: "Joseph Bossier and Audrey Bossier, Petitioners v. Commissioner of Internal Revenue, Respondent".