Opinion
13680-21S
09-13-2021
Zyanya Esther Orozco Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 2, 2021, the Court received in the above-docketed case a document from and signed by Zyanya Esther Orozco and Emanuel Hernandez, indicating an intention that both participate as parties in this proceeding. That document was Initially filed as a Motion To Change or Correct Catpion. Although the initial petition had been captioned only in the name of and executed only by Zyanya Esther Orozco, the underlying notice of deficiency had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the just-referenced September 2, 2021, document shall be recharacterized as a Ratification of Petition. It is further
ORDERED that the caption of this case is changed to read "Zyanya Esther Orozco & Emanuel Hernandez, Petitioners v. Commissioner of Internal Revenue, Respondent".
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