Opinion
25061-21S
03-31-2022
ELIZABETH LEE BROWN & GREGORY EARL SCHMIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order dated October 19, 2021, the Court directed petitioner Gregory Earl Schmidt to file a ratification of petition. To date, no response has been received from Mr. Schmidt.
Upon due consideration of the foregoing, it is
ORDERED that so much of this case relating to petitioner Gregory Earl Schmidt is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Elizabeth Lee Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".