Opinion
15539-23L
12-18-2023
DOUGLAS BLISSARD & CATHY BLISSARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on September 29, 2023, has not been ratified by petitioner Douglas Blissard after the Court provided an opportunity to do so, it is
ORDERED that so much of this case relating to petitioner Douglas Blissard is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating this case as to Douglas Blissard if, as previously directed, Mr. Blissard files a Ratification of Petition within 30 days from the date of service of this Order.