Opinion
5317-24S
07-12-2024
MICHAEL HARDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On April 3, 2024, a petition was filed with the Court to commence this case. Subsequently, on June 18, 2024, petitioner filed a First Amended Petition, which is in the nature of a ratification of petition by Heidi Hardy. Accordingly, the Court will recharacterize that document.
Upon due consideration, it is
ORDERED that petitioner's First Amended Petition, filed June 18, 2024, is recharacterized as a Ratification of Petition by Heidi Hardy. It is further
ORDERED that the caption of this case is amended to read: "Michael Hardy and Heidi Hardy, Petitioners v. Commissioner of Internal Revenue, Respondent".