Opinion
5953-22
03-03-2023
CHARLES S. BOSTWICK, 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 JoAnn Arcieri-Bostwick, indicating an intention to ratify the petition filed herein. That document was filed as a Ratification of Petition. Although the initial petition had been executed only by Charles S. Bostwick, 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 amended to read "Charles S. Bostwick & JoAnn Arcieri-Bostwick, Petitioners v. Commissioner of Internal Revenue, Respondent".