From Casetext: Smarter Legal Research

Santos-Yamo v. Comm'r of Internal Revenue

United States Tax Court
Apr 20, 2023
No. 27053-22 (U.S.T.C. Apr. 20, 2023)

Opinion

27053-22

04-20-2023

DAPHNE SANTOS-YAMO & LEODIGARIO YAMO, 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 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 the petition is ratified within 30 days from the date of service of this order.


Summaries of

Santos-Yamo v. Comm'r of Internal Revenue

United States Tax Court
Apr 20, 2023
No. 27053-22 (U.S.T.C. Apr. 20, 2023)
Case details for

Santos-Yamo v. Comm'r of Internal Revenue

Case Details

Full title:DAPHNE SANTOS-YAMO & LEODIGARIO YAMO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 20, 2023

Citations

No. 27053-22 (U.S.T.C. Apr. 20, 2023)