Opinion
24061-21
12-02-2021
Rafael Martinez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition commencing this case was filed on July 2, 2021. That petition seeks review of the notice of deficiency dated March 29, 2021, issued to petitioner and Isidra Martinez for tax year 2018.
On November 17, 2021, petitioner filed a paper Ratification of Petition ratifying and affirming the petition filed on his behalf in this case. Among other things, petitioner and Isidra Martinez seek to add Mrs. Martinez as a petitioner in this case. That Ratification bears both Mr. Martinez's and Mrs. Martinez's original signature.
The foregoing considered, it is
ORDERED that the caption of this case is amended to read: "Rafael Martinez & Isidra Martinez, Petitioners v. Commissioner of Internal Revenue, Respondent".