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Brisson v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 28973-21S (U.S.T.C. Mar. 13, 2023)

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.


Summaries of

Brisson v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 28973-21S (U.S.T.C. Mar. 13, 2023)
Case details for

Brisson v. Comm'r of Internal Revenue

Case Details

Full title:REBECCA BRISSON & JAMES BRISSON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 28973-21S (U.S.T.C. Mar. 13, 2023)