Opinion
9200-22
09-09-2022
GLADYS GUTIERREZ LOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition underlying the above-docketed matter was filed with the Court on April 15, 2022. Although that petition had been captioned only in the name of and executed only by Gladys Gutierrez Loza, the underlying notice of deficiency for 2018 had been issued jointly to both Gladys Gutierrez Loza and Danny Reyes.
Subsequently, Danny Reyes sent to respondent a document from and signed by him, addressed to the United States Tax Court and indicating an intention to ratify the petition filed herein on April 15, 2022. Insofar as no copy of such document appears to have been received by the Tax Court directly to date, respondent on September 2, 2022, filed a status report herein providing the ratification by Danny Reyes as an attachment.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is changed to read "Gladys Gutierrez Loza & Danny Reyes, Petitioners v. Commissioner of Internal Revenue, Respondent".