Opinion
3756-23
12-15-2023
SEVAN MARKARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 21, 2023, the Court received and filed the Petition in this case. The Petition seeks redetermination of a notice of deficiency issued to Sevan Markari and Ani Esmaili. However, the Petition was signed by and captioned in the name of petitioner Sevan Markari only.
On October 13, 2023, petitioner filed a Motion to Amend Caption. Petitioner requested that Ani Esmaili, petitioner's spouse, be added to the caption of the case. However, Ani Esmaili has not yet ratified the Petition.
Upon due consideration of the above, it is
ORDERED that on or before January 12, 2024, Ani Esmaili shall file with the Court a Ratification of Petition bearing her signature in which she states, if such be the case, that she has read the Petition filed on February 21, 2023, and ratifies and affirms the filing of said document. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form which may be used by Ani Esmaili for purposes of ratifying the petition.
RATIFICATION OF PETITION
I, Ani Esmaili, have read the Petition filed with the Court on February 21, 2023, and hereby ratify and affirm the filing of said document by affixing my signature hereto.