Opinion
32805-21
02-11-2022
Christopher T. Leister, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On October 18, 2021, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner and his spouse for their 2018 tax year. By Order issued January 20, 2022, the Court directed petitioner to file a ratification of petition. On February 8, 2022, the Court received and filed a ratification of petition signed by petitioner, as well as his spouse, Beth K. Leister.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, Beth K. Leister is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Christopher T. Leister and Beth K. Leister, Petitioners v. Commissioner of Internal Revenue, Respondent".