Opinion
6870-22
09-28-2022
KIM FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 8, 2022, the Court received in the above-docketed case a document from and signed by Steven Bailey, indicating an intention to ratify the petition filed herein on March 14, 2022. That document was lodged as a Ratification of Petition by Steven Bailey. Although the initial petition had been captioned only in the name of and executed only by Kim Franklin, 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 Clerk of the Court is directed to file the just-referenced Ratification of Petition by Steven Bailey as of the date this Order is served. It is further
ORDERED that the caption of this case is changed to read "Kim Franklin & Steven Bailey, Petitioners v. Commissioner of Internal Revenue, Respondent".