Opinion
11590-22S
10-27-2022
JEFFREY B. BAKER & MARIA BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served June 8, 2022, the Court directed petitioner Maria Baker, to file a Ratification of Petition by August 5, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Maria Baker 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 Maria Baker. It is further
ORDERED that the caption of this case is amended to read: "Jeffrey B. Baker, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Maria Baker if as previously directed the petition is ratified within 30 days from the date of service of this order.