Opinion
361-24
04-16-2024
WILLIAM V. LACY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 14, 2024, Samantha Lacy filed 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 William V. Lacy, Jr. and Samantha Lacy.
Upon due consideration of the foregoing, it is
ORDERED that Samantha Lacy is added as a party-petitioner to this proceeding. It is further
ORDERED that the caption of this case is amended to read: "William V. Lacy, Jr. & Samantha Lacy, Petitioners v. Commissioner of Internal Revenue, Respondent."