Opinion
24435-21
01-07-2022
Steven Bird & Beth M. Bird Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Because the petition has not been ratified after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if, as previously directed, the petition filed on July 1, 2021, is ratified within 30 days from the date of service of this Order.