Opinion
11219-22
03-22-2023
NGWEH AZAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
At issue in this case is a joint notice of deficiency issued to petitioner and petitioner's spouse for their 2019 tax year. On March 6, 2023, respondent filed a Status Report, to which is attached a Ratification of Petition, signed by petitioner's spouse, that was sent to respondent rather than being filed with the Court. That Ratification of Petition suggests that Yanique N. Yakam Azah wishes to be added as a party in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the Ratification of Petition attached to respondent's Status Report, filed March 6, 2023, and file the Ratification of Petition as of the date of service of this Order. It is further
ORDERED that the caption of this case is amended to read: "Ngweh Azah and Yanique N. Yakam Azah, Petitioners v. Commissioner of Internal Revenue, Respondent".