Opinion
1514-20
02-27-2023
MARC ALAN WURDINGER & KATHERINE MARIE WURDINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served April 13, 2022, the Court directed petitioner Marc Alan Wurdinger to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Marc Alan Wurdinger 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 Marc Alan Wurdinger. It is further
ORDERED that the caption of this case is amended to read: "Katherine Marie Wurdinger, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Marc Alan Wurdinger if as previously directed the petition is ratified within 30 days from the date of service of this order.