Opinion
16994-23L
01-23-2024
HECTOR CONTRERAS & GRACE CONTRERAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served November 29, 2023, the Court directed petitioner Grace Contreras to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Grace Contreras has failed to do so.
The premises considered, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Grace Contreras. It is further
ORDERED that the caption of this case is amended to read: "Hector Contreras, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Grace Contreras if as previously directed the petition is ratified within 30 days from the date of service of this order.