Opinion
6729-21
08-18-2021
Chris Gardner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On February 22, 2021, the Court filed a document as an imperfect petition to commence this case. On May 6, 2021, petitioner filed a First Amended Petition, which is captioned in the names of Nicole Willenz Gardner and Christopher Gardner. Mrs. Gardner has signed the First Amended Petition, and the notice of deficiency referenced therein and attached thereto appears to have been jointly issued to Mr. and Mrs. Gardner.
The foregoing considered, it is
ORDERED that the caption of this case is amended to read: "Christopher Gardner and Nicole Willenz Gardner, Petitioners v. Commissioner of Internal Revenue, Respondent".
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.