Opinion
23738-22
01-17-2023
TIM REHDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the ratification of petition received on January 4, 2023, it is
ORDERED that the Order of Dismissal for Lack of Jurisdiction entered January 12, 2023, is hereby vacated and set aside. It is further
ORDERED that the caption of this case is amended to read "Tim Rehder & Sheila A. Rehder, Petitioners v. Commissioner of Internal Revenue, Respondent".