Opinion
17095-21S
11-06-2023
MICHAEL OFFIAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 3, 2023, petitioner Michael Offiah and respondent filed a Proposed Stipulated Decision. Upon further review of the record in this case, on September 16, 2021, petitioner filed a First Amended Petition, which was signed by petitioner's spouse, Martina N. Offiah, and indicated that petitioner's spouse wished to be added as a party in this case. Due to an inadvertent oversight, however, petitioner's spouse was not added as a party.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, Martina N. Offiah is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Michael Offiah and Martina N. Offiah, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the above-referenced Proposed Stipulated Decision is deemed stricken from the Court's record. It is further
ORDERED that, on or before December 8, 2023, the parties shall file a revised Proposed Stipulated Decision.