Opinion
7896-21S
01-31-2023
KELLY ENGLE & WILLIAM ENGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served May 20, 2021, the Court directed petitioner William Engle to file a Ratification of Petition by July 2, 2021, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner William Engle 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 William Engle. It is further
ORDERED that the caption of this case is amended to read: "Kelly Engle, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner William Engle if as previously directed the petition is ratified within 30 days from the date of service of this order.