Opinion
5517-21
01-31-2023
JOHN F. ROGERS & BRENDA L. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Orders served February 17 and November 2, 2022, the Court directed petitioner John F. Rogers to file a Ratification of Petition by April 4 and December 2, 2022, respectively, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner John F. Rogers 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 John F. Rogers. It is further
ORDERED that the caption of this case is amended to read: "Brenda L. Rogers, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner John F. Rogers if as previously directed the petition is ratified within 30 days from the date of service of this order.