Opinion
15165-21
10-14-2021
Robert J. Imbus Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 3, 2021, the petition to commence this case was filed. Petitioner seeks review of a joint notice of deficiency issued to petitioner and his spouse, Judith C. Imbus, for their 2018 tax year. On August 30, 2021, Judith C. Imbus lodged a ratification of petition, thereby indicating that she wishes to be added as a petitioner in this case.
Upon due consideration, it is
ORDERED that the ratification of petition by Judith C. Imbus, lodged August 30, 2021, shall be filed as of the date of service of this Order. It is further
ORDERED that the caption of this case is amended to read: "Robert J. Imbus and Judith C. Imbus, Petitioners v. Commissioner of Internal Revenue, Respondent".
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