Opinion
22603-21
10-25-2022
MATTHEW P. DANIELS & ERIKA S. FREEMAN-DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Orders served September 21, 2021, and May 20, 2022, the Court directed petitioner Matthew P. Daniels, to file a Ratification of Petition by October 28, 2021, and June 17, 2022, respectively, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Matthew P. Daniels 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 Matthew P. Daniels. It is further
ORDERED that the caption of this case is amended to read: "Erika S. Freeman-Daniels, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Matthew P. Daniels if as previously directed the petition is ratified within 30 days from the date of service of this order.