Opinion
10885-22
08-25-2022
EMIL VINCENT BOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 14, 2022, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner and petitioner's spouse, Sumathi Raghavan, for their 2019 tax year. On August 25, 2022, Sumathi Raghavan filed a ratification of petition. The filing of that document suggests that Sumathi Raghavan wishes to be added as a petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, Sumathi Raghavan is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Emil Vincent Bova and Sumathi Raghavan, Petitioners v. Commissioner of Internal Revenue, Respondent".