Opinion
28479-21
11-28-2022
SAMINA RAGHID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 26, 2021, 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 Motion to Change or Correct Caption, requesting 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 Farooqi Raghid's death certificate, as well as a certificate of appointment of executor issued by the Nassau County (New York) Surrogate's Court confirming the appointment of Samina Raghid as the executor of the Estate of Farooqi Raghid. On November 22, 2022, respondent filed a Notice of No Objection to Motion to Change or Correct Caption.
Upon due consideration of the foregoing, it is
ORDERED that the Estate of Farooqi Raghid, Samina Raghid, Executor is added as petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Samina Raghid and Estate of Farooqi Raghid, Samina Raghid, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent".