Opinion
26841-21
01-07-2022
Edward Gould Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on July 29, 2021. That petition seeks review of the notice of deficiency dated July 19, 2021, issued to petitioner and Theresa Gould for tax year 2019. That petition bears the original signature of only Mr. Gould. It was not signed by Mrs. Gould.
On December 23, 2021, a Ratification of Petition was filed by Theresa Gould. Among other things, Mrs. Gould in that Ratification seeks to be added as a petitioner in this case. That Ratification also appears to bear Mrs. Gould's original signature.
For cause, it is
ORDERED that the caption of this case is amended to read: "Edward Gould & Theresa Gould, Petitioners v. Commissioner of Internal Revenue, Respondent".