Opinion
16998-23
01-19-2024
DELWYN BICKING & RACHEL BICKING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On October 25, 2023, the Petition was filed in this case. The Petition was not executed with original signatures by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order issued November 20, 2023, the Court directed petitioners to ratify and affirm the previous filing of the Petition herein. However, no Ratification of Petition signed by petitioners has been received.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.