Opinion
37579-21S
09-14-2022
GRACE SHEUNG TSUI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 27, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued to petitioner and petitioner's spouse, Wei Ma, for their 2019 tax year. That petition was not properly executed in that it does not bear the original signatures of petitioner or petitioner's spouse or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.
On September 6, 2022, petitioner submitted another petition which bears the signatures of petitioner and petitioner's spouse.
Upon due consideration of the foregoing, it is
ORDERED that the petition submitted on September 6, 2022, shall be filed as of that date as a First Amendment to Petition. It is further
ORDERED that Wei Ma is added as a petitioner in this case and the caption is amended to read: "Grace Sheung Tsui and Wei Ma, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before October 26, 2022, respondent shall file an answer to petitioners' first amendment to petition.