Opinion
22374-22
03-16-2023
WILLIAM J. BROWN & ANDREA R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served October 31, 2022, the Court directed petitioner Andrea R. Brown to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Andrea R. Brown 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 Andrea R. Brown. It is further
ORDERED that the caption of this case is amended to read: "William J. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Andrea R. Brown if as previously directed the petition is ratified within 30 days from the date of service of this order.