Oltmans v. Comm'r of Internal Revenue

Full title: BRADLEY OLTMANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 6, 2023

No. 5969-23 (U.S.T.C. Jun. 6, 2023)

Opinion

5969-23

06-06-2023

BRADLEY OLTMANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On April 6, 2023, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued to petitioner and petitioner's spouse, Stacy Breckenridge, for their 2021 tax year. On June 1, 2023, Stacy Breckenridge lodged a Ratification of Petition, indicating thereby that she wishes to be added as a petitioner in this case.

Upon due consideration of the foregoing, it is

ORDERED that Stacy Breckenridge is added as a petitioner in this case. It is further

ORDERED that the caption of this case is amended to read: "Bradle Oltmans and Stacy Breckenridge, Petitioners v. Commissioner of Internal Revenue, Respondent".