Opinion
15608-22S
01-04-2023
KEVIN R. BILLINGSLEY & JESSICA P. BILLINGSLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioners Jessica P. Billingsley's failure to ratify the petition as directed by Order issued August 9, 2022, it is
ORDERED that, on the Court's own motion, so much of this case as pertains to Jessica P. Billingsley is dismissed for lack of jurisdiction. The Court will consider reinstating her to the case if she ratifies the petition filed June 30, 2022, within 30 days from the date of service of this Order. It is further
ORDERED that the caption of this case is amended to read "Kevin R. Billingsley, Petitioner v. Commissioner of Internal Revenue, Respondent".