Opinion
989-24
03-12-2024
MICHAEL G.C. BARON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 22, 2024, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued to petitioner and his spouse, Sara L. M. Baron, for their 2021 tax year. On March 11, 2024, Sara L. M. Baron submitted a Ratification of Petition, thus suggesting that she wishes to be added as a petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that Sara L.M. Baron is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Michael G. C. Baron and Sara L. M. Baron, Petitioners v. Commissioner of Internal Revenue, Respondent".