Opinion
10709-23
10-25-2023
CHARLES A. DEGROOD & TRISHA M. DEGROOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered September 20, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to file a Ratification of Petition after being directed by the Court to do so. On October 23, 2023, petitioners submitted, and the Court lodged, their Ratification of Petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that petitioners' Ratification of Petition, lodged October 23, 2023, shall be filed as of the date of service of this Order.
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