Opinion
862-22S
02-28-2023
DANIELLE BELL & FREDDIE BELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served April 12, 2022, the Court directed petitioner Freddie Bell to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Freddie Bell 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 Freddie Bell. It is further
ORDERED that the caption of this case is amended to read: "Freddie Bell, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Freddie Bell if as previously directed the petition is ratified within 30 days from the date of service of this order.