Opinion
9130-22S
01-19-2023
GIOVANNA CARBONE & ENZO CARBONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served October 27, 2022, the Court directed petitioner Enzo Carbone to file a Ratification of Petition by December 9, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Enzo Carbone 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 Enzo Carbone. It is further
ORDERED that the caption of this case is amended to read: "Giovanna Carbone, Petitioner v. Commissioner of Internal Revenue, Respondent".