Opinion
4538-23
06-01-2023
JENNIFER RETEL & ERIC RETEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order dated April 5, 2023, the Court directed petitioner Eric Retel, to file a Ratification of Petition by May 4, 2023, ratifying and affirming the filing of the petition on his behalf. Petitioner Eric Retel 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 Eric Retel. It is further
ORDERED that the caption of this case is amended to read: "Jennifer Retel, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Eric Retel if as previously directed the petition is ratified within 30 days from the date of service of this order.