Opinion
22466-21S
11-22-2021
Victor Belfiore, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 15, 2021, petitioner filed a First Amendment to Petition which the Court will recharacterize as petitioner's Motion To Change or Correct Caption. In that motion petitioner seeks to add his wife Ellyn C. Belfiore as a petitioner in this case. Upon due consideration and for cause, it is
ORDERED that petitioner's First Amendment to Petition filed November 15, 2021, is recharacterized as petitioner's Motion To Change or Correct Caption. It is further
ORDERED that petitioner's Motion To Change filed November 15, 2021, is granted and the caption of this case is amended to: "Victor Belfiore, III & Ellyn C. Belfiore, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before December 15, 2021, Ellyn C. Belfiore shall file a paper ratification of petition ratifying and affirming the petition filed on her behalf in this case. Ms. Belfiore is reminded that ratification of petition may not be electronically filed, but must instead be filed in paper form and bear her original signature.