Opinion
33115-21
03-09-2022
Brad A. Pollard Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 25, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued to him and his spouse, Susan Pollard, for their 2018 tax year. That petition was not properly executed in that it does not bear either the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.
On February 14, 2022, petitioner submitted to the Court a letter, which was filed as a motion for leave to file first amendment to petition embodying first amendment to petition. That document consists of a copy of the first page of the petition filed to commence this case, signed by petitioner Brad A. Pollard and also including a signed, handwritten note from Susan Pollard indicating that she wishes to be added as a petitioner in this case.
Upon due consideration, it is
ORDERED that the motion for leave to file first amendment to petition embodying first amendment to petition, filed February 14, 2022, is recharacterized as a ratification of petition by petitioner and Susan Pollard. It is further
ORDERED that Susan Pollard is added as a petitioner in this case and the caption of this case is amended to read: "Brad A. Pollard and Susan Pollard, Petitioners v. Commissioner of Internal Revenue, Respondent".