Opinion
26654-22
04-19-2023
JAMES ALLEN JOYCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 2023, Michelle A. Joyce lodged with the Court a Ratification of Petition. Review of the record shows that the Notice of Deficiency upon which this case is based was issued jointly to petitioner James Allen Joyce and Michelle A. Joyce.
In consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall file, as of the date of service of this Order, the Ratification of Petition by Michelle A. Joyce and shall add Michelle A. Joyce as a party-petitioner to this proceeding. It is further
ORDERED that the caption of this case is amended to read: "James Allen Joyce & Michelle A. Joyce, Petitioners v. Commissioner of Internal Revenue, Respondent."