Opinion
36504-21S
08-02-2022
GEORGE TIRL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 31, 2022, the Court filed a Letter by petitioner. Therein, petitioner states that he erred in filing the Petition in his name only and requests that his spouse, Martina Tirl, be added as a party-petitioner to this case. Mrs. Tirl, to whom the Notice of Deficiency upon which this case is based was jointly issued, has signed the Letter and therein indicates her willingness to ratify the Petition and join this case as a party-petitioner.
Accordingly, and for cause, it is
ORDERED that the above-referenced Letter is recharacterized as a Ratification of Petition by Martina Tirl, and Martina Tirl is added as a party-petitioner to this case. It is further
ORDERED that the caption of this case is amended to read: "George Tirl & Martina Tirl, Petitioners v. Commissioner of Internal Revenue, Respondent."