Opinion
12476-22
04-03-2023
CHAN Q. CAO & OANH T. GIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served January 4, 2023, the Court directed petitioner Oanh T. Giang to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Oanh T. Giang 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 Oanh T. Giang. It is further
ORDERED that the caption of this case is amended to read: "Chan Q. Cao, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Oanh T. Giang if as previously directed the petition is ratified within 30 days from the date of service of this order.