Opinion
16857-23
07-24-2024
AKINTOMIDE APARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 24, 2023, petitioner Akintomide Apara filed the Petition to commence this case, seeking review of a notice of deficiency issued to Akintomide Apara and Lori E. Arbeitman for their 2021 tax year. On December 8, 2023, respondent filed the Answer. On July 20, 2024, petitioner filed a document titled "First Amended Petition," which appears to be an exact duplicate of the Petition filed to commence this case, except for the inclusion of petitioner's spouse's information and signature on that document.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's above-referenced First Amended Petition is recharacterized as a Motion to Add Party. It is further
ORDERED that, on or before August 13, 2024, respondent shall file an objection, if any, to petitioner's Motion to Add Party.