OPINION
DAWSON, Judge:
This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction as to Susanna L. Brooks and to change the caption of the case. We must decide whether Susanna L. Brooks, who received with her husband a joint notice of deficiency, can invoke the jurisdiction of this Court by ratifying and amending, after the 90-day statutory period, a document accepted as a timely petition captioned in both of their...
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