Opinion
12930-23
09-25-2023
RONALD WILLIAM VODEHNAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 18, 2023, the Court received in the above-docketed case a document from and signed by Audrey L. Vodehnal, indicating an intention to ratify the petition filed herein on August 9, 2023. That document was lodged as a Ratification of Petition by Audrey L. Vodehnal. Although the initial petition had been captioned only in the name of and executed only by Robert William Vodehnal, 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 Clerk of the Court is directed to file the just-referenced Ratification of Petition by Audrey L. Vodehnal as of the date this Order is served. It is further
ORDERED that the caption of this case is changed to read "Robert William Vodehnal & Audrey L. Vodehnal, Petitioners v. Commissioner of Internal Revenue, Respondent".