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Raghid v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 28479-21 (U.S.T.C. Nov. 18, 2022)

Opinion

28479-21

11-18-2022

SAMINA RAGHID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 26, 2022, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner and her spouse, Farooqi Raghid, with respect to their 2016 and 2017 tax years. On November 17, 2022, petitioner filed a document titled Memorandum, in which petitioner requests that the estate of petitioner's deceased spouse, of which petitioner is the executor, be added as a party to this case. Attached to the document is a copy of petitioner's spouse's death certificate, as well as a certificate of appointment of executor issued to petitioner by the Nassau County (New York) Surrogate's Court with respect to the Estate of Farooqi Raghid. Petitioner does not indicate whether respondent has any objection to this request.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's Memorandum, filed November 17, 2022, is recharacterized as a Motion to Change or Correct Caption. It is further

ORDERED that, on or before December 9, 2022, respondent shall file an Objection, if any, to petitioner's above-referenced motion. Failure to file an objection may result in the granting of the motion.


Summaries of

Raghid v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 28479-21 (U.S.T.C. Nov. 18, 2022)
Case details for

Raghid v. Comm'r of Internal Revenue

Case Details

Full title:SAMINA RAGHID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 28479-21 (U.S.T.C. Nov. 18, 2022)