Opinion
9978-21S
03-02-2023
CATHY L. TRINH & DON T. TRINH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served April 14, 2022, the Court directed petitioner Don T. Trinh to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Don T. Trinh 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 Don T. Trinh. It is further
ORDERED that the caption of this case is amended to read: "Cathy L. Trinh, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Don T. Trinh if as previously directed the petition is ratified within 30 days from the date of service of this order.