Opinion
145-23
03-30-2023
STEPHEN STURTEVANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 3, 2023, petitioner filed the petition to commence this case, seeking review of a joint notice of deficiency issued to petitioner and his spouse, Amanda Sturtevant, for their 2020 tax year. On March 20, 2023, petitioner filed a Motion to Change or Correct Caption, indicating therein that Amanda Sturtevant wishes to be added as a petitioner in this case. Petitioner states that respondent has no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Motion to Change or Correct Caption is granted in that Amanda Sturtevant is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Stephen Sturtevant and Amanda Sturtevant, Petitioners v. Commissioner of Internal Revenue, Respondent".