Opinion
3756-23
02-20-2024
SEVAN MARKARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 13, 2023, petitioner filed a Motion to Amend Caption, requesting that Ani Esmaili, who was jointly issued the notice of deficiency upon which this case is based, be added to the caption of the case. By Order issued December 15, 2023, the Court directed Ani Esmaili, on or before January 12, 2024, to file a Ratification of Petition. By Order issued February 5, 2024, the Court denied petitioner's Motion on the grounds that no Ratification of Petition had been received. On February 13, 2024, the Court received and filed a Ratification of Petition signed by Ani Esmaili.
Upon due consideration of the above, it is
ORDERED that Ani Esmaili is added as a party-petitioner to this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Sevan Markari & Ani Esmaili, Petitioners v. Commissioner of Internal Revenue, Respondent."