Opinion
20440-21S
10-15-2021
Siu-Wah Chin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 21, 2021, the Court received in the above-docketed case a document from and signed by by Siu-Wah Chin and Mee Ling Chong, indicating an intention on the part of Mee Ling Chong to ratify the petition filed herein on June 4, 2021. That document was lodged as a First Amendment to Petition. Although the initial petition had been captioned only in the name of and executed only by Siu-Wah Chin, 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 Clerk of the Court is directed to file the just-referenced First Amendment to Petition as of the date this Order is served.. It is further
ORDERED that the caption in this case is amended to read "Siu-Wah Chin and Mee Ling Chong, Petitioners v. Commissioner of Internal Revenue, Respondent".