Opinion
13208-22S
11-07-2022
TONY ANDERSON & CATHERINE ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioners' failure to file a Ratification of Petition bearing their original signatures, it is
ORDERED that this case is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case if a proper ratification complying with the Tax Court Rules is submitted within 30 days of service of this Order. For more information, see Guidance for Petitioners on the Court's website at www.ustaxcourt.gov.