Opinion
10784-22
03-07-2023
SCOTT A. HAYWARD & REBEKAH L. HAYWARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served July 19, 2022, the Court directed petitioner Rebekah L. Hayward to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Rebekah L. Hayward 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 Rebekah L. Hayward. It is further
ORDERED that the caption of this case is amended to read: "Scott A. Hayward, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Rebekah L. Hayward if as previously directed the petition is ratified within 30 days from the date of service of this order.