Opinion
4431-23L
05-25-2023
SHIRLEY BROWNER & BILLY BROWNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order dated April 3, 2023, the Court directed petitioner Billy Browner, to file a Ratification of Petition by May 1, 2023, ratifying and affirming, with his signature, the filing of the petition on his behalf. Petitioner Billy Browner 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 Billy Browner. It is further
ORDERED that the caption of this case is amended to read: "Shirley Browner, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Billy Browner if as previously directed the petition is ratified within 30 days from the date of service of this order.