Opinion
9941-24S
08-13-2024
KEVIN NYGREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Ratification of Petition, filed August 12, 2024; and review of the record showing that the notice of deficiency upon which this case is based was issued jointly to petitioner Kevin Nygren and Molly Odell, it is
ORDERED that Molly Odell is added as a party-petitioner to this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Kevin Nygren & Molly Odell, Petitioners v. Commissioner of Internal Revenue, Respondent."