Opinion
34670-21
03-25-2022
Michael Farrell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 15, 2022, the Court received in the above-docketed case a document from and signed by Michael A. Farrell and Sonja M. Farrell, indicating an intention to ratify the petition filed herein on November 8, 2021. That document was filed as a Ratification of Petition. Although the initial petition had been captioned only in the name of Michael Farrell, 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 "Michael A. Farrell & Sonja M. Farrell, Petitioners v. Commissioner of Internal Revenue, Respondent".