Opinion
15239-23
01-22-2024
MARTHA MCKAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 18, 2023, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to her and her spouse, Goerge McKay, for their 2021 tax year. That petition does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure. After being directed by the Court to do so, on November 1, 2023, petitioner filed a Ratification of Petition. That ratification is additionally signed by petitioner's spouse, George McKay, thus appearing to indicate that Mr. McKay wishes to be added as a party in this case.
Upon due consideration, it is
ORDERED that, on the Court's own motion, George McKay is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Martha McKay and George McKay, Petitioners v. Commissioner of Internal Revenue, Respondent".