Opinion
27550-22
02-27-2023
RICHARD T. BONELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 21, 2023, the Court received in the above-docketed case a document from and signed by Carolyn P. Bonelli, indicating an intention to ratify the petition filed herein on December 16, 2022. That document was filed as a Ratification of Petition by Carolyn P. Bonelli. Although the initial petition had been captioned only in the name of and executed only by Richard T. Bonelli, the underlying notice of deficiency had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is changed to read "Richard T. Bonelli & Carolyn P. Bonelli, Petitioners v. Commissioner of Internal Revenue, Respondent".