Opinion
22399-21
11-02-2021
Kevin Michael McDee Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On June 21, 2021, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner and his spouse for their 2018 tax year. That petition was not properly executed as it does not bear the signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order issued September 15, 2021, the Court directed petitioner to file a ratification of petition bearing his original signature. On October 28, 2021, petitioner filed a proper ratification of petition, which also was signed by petitioner's spouse indicating that she wishes to join this case as a petitioner.
Upon due consideration, it is
ORDERED that the caption of this case is amended to read: "Kevin Michael McGee and Julie R. McGee, Petitioners v. Commissioner of Internal Revenue, Respondent".