Opinion
16980-23
01-09-2024
MOHAK KAPOOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 18, 2023, the Court received in the above-docketed case a document from and signed by Manisha Mehta-Kapoor, indicating an intention to ratify the petition filed herein on October 26, 2023. That document was lodged as a Ratification of Petition by Manisha Mehta-Kapoor. Although the initial petition had been captioned only in the name of and executed only by Mohak Kapoor, 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 Manisha Mehta-Kapoor as of the date this Order is served. It is further
ORDERED that the caption of this case is amended to read "Mohak Kapoor & Manisha Mehta-Kapoor, Petitioners v. Commissioner of Internal Revenue, Respondent".