Opinion
15041-22
04-04-2023
SANDRA F. TORCHIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the ratification of petitioner by Kirk W. Johnson, filed February 6, 2023, it is
ORDERED that the caption of this case is amended to read "Sandra F. Torchia & Kirk W. Johnson, Petitioners v. Commissioner of Internal Revenue, Respondent."