Opinion
13558-22S
10-12-2022
ELLEN J. TARKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record of this case and the Motion to Be Recognized as Next Friend filed September 6, 2022, it is
ORDERED that the above-referenced motion is granted, and Joan A. Miller is recognized as Next Friend of Ellen J. Tarkowski for the purposes of the instant litigation. It is further
ORDERED that the caption of this case is amended to read "Ellen J. Tarkowski, Joan A. Miller, Next Friend, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioner no longer need file a separate Ratification of Petition.