Opinion
6275-22S
10-11-2022
RICARDO LOPEZ RUIZ & ELVIRA ESPINOSA DE LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Because the petition has not been ratified by petitioners after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a ratification of petition within 30 days from the date of service of this Order.