Opinion
18423-21S
10-19-2022
JANICE B. GEDRICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
Because the petition has not been ratified after the Court provided an opportunity to do so, nor has proper fiduciary representation been established as directed, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified, or a proper Motion To Be Recognized as Next Friend is filed, within 30 days from the date of service of this order.