Opinion
35608-21
02-23-2023
NOEMI PAULINA WOOTEN & JEREMY W. WOOTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served March 3, 2022, the Court directed petitioners file a Ratification of Petition, ratifying and affirming, with original signatures, the filing of the petition on petitioner's behalf. Upon further review, it has become apparent that the petition reflects an appropriate digital signature (twice) for petitioner Noami Paulina Wooten, but not digital or written signature for petition Jeremy W. Wooten.
The premises considered, and insofar as not ratification has been received to date, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Jeremy W. Wooten. It is further
ORDERED that the caption of this case is amended to read: "Noami Paulina Wooten, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Jeremy W. Wooten if as previously directed the petition is ratified within 30 days from the date of service of this order.