Opinion
24156-21S
12-10-2021
Robert W. Hooper Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on July 6, 2021. That petition seeks review of the notice of deficiency issued to petitioner and Kelly Hooper for tax year 2018. That petition was signed only by Mr. Hooper.
On November 29, 2021, Kelly Hooper filed a Ratification of Petition ratifying and affirming the petition in this case filed on her behalf. In her ratification Mrs. Hooper seeks to be added as a petitioner in this case. That ratification also bear Mrs. Hooper's original signature.
Upon due consideration and for cause, it is
ORDERED that the caption of this case is amended to read: "Robert W. Hooper & Kelly Hooper, Petitioners v. Commissioner of Internal Revenue, Respondent".