Opinion
25150-22S
08-07-2023
ORDER
Kathleen Kerrigan Chief Judge
On July 3, 2023, the Court received, and filed as a Motion To Add Party and Amend Caption, a document from and signed by Joseph Andrew Fletcher, indicating that the petition filed on November 14, 2022, commencing the above-docketed proceeding was intended to be filed by both Burgundy Jean Fletcher and Joseph Andrew Fletcher. The petition had been captioned in the name of, and signed by, only Burgundy Jean Fletcher, but the notice of deficiency underlying the matter had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the just-referenced Motion To Add Party and Amend Caption is granted. It is further
ORDERED that the caption of this case is amended to read "Burgundy Jean Fletcher & Joseph Andrew Fletcher, Petitioners v. Commissioner of Internal Revenue, Respondent".