Opinion
16613-23
04-09-2024
JONATHAN D. PIPPERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
The Petition in this case was filed on October 17, 2023. Attached to the Petition is a copy of the notice of deficiency for taxable year 2021 issued to Jonathan D. Pippert and Jill K. Riggan.
On March 26, 2024, a Ratification of Petition was lodged by Non-Party Jill Pippert, aka Jill K. Riggan. It was not accompanied by a Motion to Change or Correct Caption however, we will accept the ratification as lodged and file it as of the date of this Order.
Upon due consideration, and for cause, it is
ORDERED that Petitioner Jill Pippert is added as a party to this case. It is further
ORDERED that the Clerk of Court shall file the Ratification of Petition by Jill Pippert as of the date of this Order. It is further
ORDERED that the caption in this case is amended to read "Jonathan D. Pippert and Jill Pippert, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of Court shall serve a copy of this Order on Jill Pippert at the address shown on the Ratification of Petition.