Opinion
27780-22S
03-17-2023
STUART A. MACDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 15, 2023, the Court received in the above-docketed case a document from and signed by Claudia J. MacDonald, indicating an intention to ratify the petition filed herein on December 22, 2022. That document was lodged as a Ratification of Petition by Claudia J. MacDonald. Although the initial petition had been captioned only in the name of and executed only by Stuart A. MacDonald, 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 Claudia J. MacDonald as of the date this Order is served. It is further
ORDERED that the caption of this case is changed to read "Stuart A. MacDonald & Claudia J. MacDonald, Petitioners v. Commissioner of Internal Revenue, Respondent".