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.