Opinion
24766-22
10-11-2023
JUAN CASTRO & ELYSSA CASTRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served August 14, 2023, the Court directed petitioner Elyssa Castro to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Elyssa Castro 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 Elyssa Castro. It is further
ORDERED that the caption of this case is amended to read: "Juan Castro, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Elyssa Castro if as previously directed the petition is ratified within 30 days from the date of service of this order.