Opinion
28973-21S
03-13-2023
REBECCA BRISSON & JAMES BRISSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served January 17, 2023, the Court directed petitioner James Brisson to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner James Brisson 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 James Brisson. It is further
ORDERED that the caption of this case is amended to read: "Rebecca Brisson, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner James Brisson if as previously directed the petition is ratified within 30 days from the date of service of this order.