Opinion
17814-23S
03-06-2024
ORDER
Kathleen Kerrigan, Chief Judge.
This case is based upon a notice of deficiency issued jointly to Kathy Redmond and Charles E. Redmond for the taxable year 2021. On March 4, 2024, the Court received and filed a First Amended Petition which is captioned jointly and bears the original signatures of both Mr. and Mrs. Redmond.
Upon due consideration and for cause, it is ORDERED that Kathy Redmond is added as a party-petitioner to this proceeding. It is further
ORDERED that the caption of this case is amended to read: "Kathy Redmond & Charles E. Redmond, Petitioners v. Commissioner of Internal Revenue, Respondent."