Opinion
20186-23
09-10-2024
ISABEL RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This petition in this case (Doc. 1) was filed in response to a notice of deficiency (attached to the petition) that the IRS issued to Michael R. and Isabel Rodriguez, but the petition was filed under the name of Isabel Rodriguez only. On September 4, 2024, Michael R. Rodriguez filed a "Ratification" (Doc. 12) with the indication that he wanted to be added as a co-petitioner, along with his wife Isabel. On September 9, 2024, the Commissioner filed a status report (Doc. 15) stating that he does not object to Michael R. Rodriguez being added as a petitioner in this case. It is
ORDERED that Michael R. Rodriguez is added as a petitioner to this case and that the caption in the case at docket No. 20186-23 shall be corrected to read as follows: "Isabel Rodriguez and Michael R. Rodriguez, Petitioners, v. Commissioner of Internal Revenue".