Opinion
26020-22S
03-20-2023
DANIEL S. DONAT & JULIANA N. DONAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served January 3, 2023, the Court directed petitioner Juliana N. Donat to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Juliana N. Donat has failed to do so. No ratification was necessary as to petitioner Daniel S. Donat on account of the verified digital signature reflected on the petition filed November 13, 2022.
The premises considered, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Juliana N. Donat. It is further
ORDERED that the caption of this case is amended to read: "Daniel S. Donat, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Juliana N. Donat if as previously directed the petition is ratified within 30 days from the date of service of this order.