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Tirl v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 36504-21S (U.S.T.C. Aug. 2, 2022)

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."


Summaries of

Tirl v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 36504-21S (U.S.T.C. Aug. 2, 2022)
Case details for

Tirl v. Comm'r of Internal Revenue

Case Details

Full title:GEORGE TIRL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 36504-21S (U.S.T.C. Aug. 2, 2022)