Opinion
19775-22
10-11-2022
MICHAEL MCCORMICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 30, 2022, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner Michael McCormick and David Burns for their 2020 tax year. On September 27, 2022, the Court received from David Burns and lodged a ratification of petition. In that ratification of petition, David Burns states that he wishes to be added as a petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced ratification of petition, lodged September 27, 2022, shall be filed as of the date of service of this Order. It is further
ORDERED that David Burns is added as a petitioner in this case and the caption of this case is amended to read: "Michael McCormick and David Burns, Petitioners v. Commissioner of Internal Revenue, Respondent".