Thermitus v. Comm'r of Internal Revenue

Full title: FREDERIQUE THERMITUS & M. DARAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jan 31, 2023

No. 1301-20 (U.S.T.C. Jan. 31, 2023)

Opinion

1301-20

01-31-2023

FREDERIQUE THERMITUS & M. DARAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

By Order served March 30, 2021, the Court directed petitioner M. Daran to file a Ratification of First Amended Petition by April 27, 2021, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner M. Daran 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 M. Daran. It is further

ORDERED that the caption of this case is amended to read: "Frederique Thermitus, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner M. Daran if as previously directed the petition is ratified within 30 days from the date of service of this order.