Opinion
15778-21
01-05-2022
Cara L. Drozd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 23, 2021, the Court received in the above-docketed case a document from and signed by Cara L. Drozd and Dennis G. Drozd, indicating an intention that Dennis G. Drozd join in the petition filed herein on May 3, 2021. That document was filed as an Amendment to Petition. Although the initial petition had been captioned only in the name of Cara L. Drozd, 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 "Cara L. Drozd & Dennis G. Drozd, Petitioners v. Commissioner of Internal Revenue, Respondent".