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Daniel v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 19846-22L (U.S.T.C. Mar. 13, 2023)

Opinion

19846-22L

03-13-2023

RUSSELL D. DANIEL & JAN P. DANIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order served September 13, 2022, the Court directed petitioner Jan P. Daniel to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Jan P. Daniel 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 Jan P. Daniel. It is further

ORDERED that the caption of this case is amended to read: "Russell D. Daniel, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Jan P. Daniel if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Daniel v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 19846-22L (U.S.T.C. Mar. 13, 2023)
Case details for

Daniel v. Comm'r of Internal Revenue

Case Details

Full title:RUSSELL D. DANIEL & JAN P. DANIEL, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 19846-22L (U.S.T.C. Mar. 13, 2023)