Opinion
13402-22
03-06-2023
JAMES E. COFFELT, III & GENEVIEVE COFFELT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served June 27, 2022, the Court directed petitioner Genevieve Coffelt to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Genevieve Coffelt 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 Genevieve Coffelt. It is further
ORDERED that the caption of this case is amended to read: "James E. Coffelt III, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Genevieve Coffelt if as previously directed the petition is ratified within 30 days from the date of service of this order.