Opinion
1956-23
05-10-2023
SERGIO CONRIQUEZ & EVELYN CONRIQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on January 12, 2023, has not been ratified by petitioner Evelyn Conriquez after the Court provided an opportunity to do so, it is
ORDERED that this so much of this case relating to petitioner Evelyn Conriquez is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Sergio Conriquez, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case if, as previously directed, Ms. Conriquez files a ratification of petition within 30 days from the date of service of this Order.