Opinion
7499-23
09-14-2023
JOSEPH A. MACINNIS & JODY L. MACINNIS Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered August 9, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to file a Ratification of Petition. On September 12, 2023, petitioners lodged a proper Ratification of Petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that the above-referenced Ratification of Petition shall be filed as of the date of service of this Order.
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