Opinion
11189-23S
10-17-2023
MANUEL PADUA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 10, 2023, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued to petitioner and his spouse, Ramona Padua, for their 2020 tax year.
On August 8, 2023, petitioner filed a First Amended Petition. On September 28, 2023, respondent filed his Answer. On October 10, 2023, petitioner filed a Letter Dated September 29, 2023, requesting that his spouse, Ramona Padua, be added as a petitioner in this case. The letter is signed by petitioner and Ramona Padua.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Answer, filed September 28, 2023, is recharacterized as an Answer to First Amended Petition. It is further
ORDERED that petitioner's Letter Dated September 29, 2023, filed October 10, 2023, is recharacterized as a Motion to Add Party and Change Caption. It is further
ORDERED that the Motion to Add Party and Change Caption is granted and Ramona Padua is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Manuel Padua Jr. and Ramona Padua, Petitioners v. Commissioner of Internal Revenue, Respondent".