Opinion
19700-22
11-03-2022
EZEQUIEL RAMIREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 26, 2022, the Court received in the above-docketed case a document from and signed by Ma M. Ramirez, indicating an intention to ratify the petition filed herein on August 29, 2022. That document was filed as a Ratification of Petition by Ma M. Ramirez. Although the initial petition had been captioned only in the name of and executed only by Ezequiel Ramirez, the underlying notice of deficiency had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is changed to read "Ezequiel Ramirez & Ma M. Ramirez, Petitioners v. Commissioner of Internal Revenue, Respondent".