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Critelli v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 14958-21 (U.S.T.C. Nov. 4, 2022)

Opinion

14958-21

11-04-2022

ROBERT J. CRITELLI, JR. & MICHELLE CRITELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 21, 2021, the Court directed petitioners to file a ratification of petition. On September 7, 2021, petitioner Michelle Critelli filed a ratification of petition, but Robert J. Critelli did not. The time within which Mr. Critelli was directed to file a ratification was extended to August 1, 2022, but no ratification has been received. Premises considered, it is

ORDERED that so much of this case as pertains to Mr. Critelli is dismissed for lack of jurisdiction, and the caption of the case is amended to "Michelle Critelli, Petitioner v. Commissioner of Internal Revenue, Respondent." The Court, on its own motion, will consider reinstating Mr. Critelli should he file a ratification of petition within 30 days of service of this Order.


Summaries of

Critelli v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 14958-21 (U.S.T.C. Nov. 4, 2022)
Case details for

Critelli v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT J. CRITELLI, JR. & MICHELLE CRITELLI, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 14958-21 (U.S.T.C. Nov. 4, 2022)