Opinion
22996-22
03-20-2023
JESSICA HAMLIN & WILLIAM HAMLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served November 8, 2022, the Court directed petitioner William Hamlin to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner William Hamlin 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 William Hamlin. It is further
ORDERED that the caption of this case is amended to read: "Jessica Hamlin, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner William Hamlin if as previously directed the petition is ratified within 30 days from the date of service of this order.