Opinion
4631-22S
04-20-2022
ORDER
Maurice B. Foley Chief Judge.
The petition in this case was filed on February 11, 2022. That petition seeks review of the notice of deficiency dated November 15, 2021, issued to petitioner and Fanfeng Ma for their tax year 2019. That petition was signed only by petitioner and was not signed by Ms. Ma.
On April 18, 2022, Fanfeng Ma filed a Ratification of Petition. In that Ratification petitioner and Ms. Ma seek to have Ms. Ma added as a petitioner in this case. That Ratification also appears to bear Ms. Ma's original signature.
The foregoing considered and for cause, it is
ORDERED that the caption of this case is amended to read: "Zhongyuan Zhu & Fanfeng Ma, Petitioners v. Commissioner of Internal Revenue, Respondent".