Opinion
17662-21
01-24-2023
EARL D. CALEB, JR. & DENISE L. CALEB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 24, 2021, the Court directed petitioner Denise L. Caleb to file a Ratification of Petition by November 5, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Denise L. Caleb 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 Denise L. Caleb. It is further
ORDERED that the caption of this case is amended to read: "Earl D. Caleb, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Denise L. Caleb if as previously directed the petition is ratified within 30 days from the date of service of this order.