Opinion
19051-22S
04-03-2023
TYLER A. DIRKS & KARA A. DIRKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 13, 2023, the Court entered its Order of Dismissal for Lack of Jurisdiction due to petitioners' failure to ratify the petition filed on their behalf, and this case was closed.
On March 27, 2023, petitioners submitted their ratification of petition ratifying and affirming the petition in this case.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered March 13, 2023, is hereby vacated and set aside.