Opinion
25173-22S
05-11-2023
DANIEL ERNESTO SIERRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 9, 2023, the Court received in the above-docketed case a document from and signed by Daniel Ernesto Sierra and Lorena Sierra, indicating an intention to ratify the petition filed herein on December 2, 2022. That document was filed as a Ratification of Petition. Although the initial petition had been captioned only in the name of and executed only by Daniel Ernesto Sierra, 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 "Daniel Ernesto Sierra & Lorena Sierra, Petitioners v. Commissioner of Internal Revenue, Respondent".