Opinion
34863-21
02-04-2022
William Leicht Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 15, 2021, this Court, which is separate and independent from the IRS, received from petitioner and filed the petition to commence this case. Petitioner seeks review of a notice of deficiency issued to him and his spouse, Dorothy A. Leicht, for their 2018 tax year. On January 31, 2022, Dorothy A. Leicht submitted a ratification of petition, seeking to be added as a petitioner in this case.
Upon due consideration, it is
ORDERED that, on the Court's own motion, Dorothy A. Leicht is added as a petitioner in this case and the caption of this case is amended to read: "William Leicht and Dorothy A. Leicht, Petitioners v. Commissioner of Internal Revenue, Respondent".