Opinion
12553-21
10-19-2021
Stephen D. Verne Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 16, 2021, the Court received in the above-docketed case a document from and signed by Funte A. White, indicating an intention to ratify the petition filed herein on April 9, 2021. That document was filed as a Ratification of Petition. Although the initial petition had been captioned only in the name of and executed only by Stephen D. Verne, the underlying notice of deficiency had been issued jointly to both individuals.
Upon due consideration, and for cause appearing of record, it is
ORDERED that the caption of this case is changed to read "Stephen D. Verne & Funte A. White, Petitioners v. Commissioner of Internal Revenue, Respondent".