Opinion
20410-22
01-11-2023
EMANUEL CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 21, 2022, the Court received in the above-docketed case a document from and signed by Shiona Clark, indicating an intention to ratify the petition filed herein on September 2, 2022. That document was filed as a Ratification of Petition. Although the initial petition had been captioned only in the name of and executed only by Emanuel Clark, 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 "Emanuel Clark & Shiona Clark, Petitioners v. Commissioner of Internal Revenue, Respondent".