Opinion
24196-22
03-21-2023
PABLO ESPINOZA & RUFINA VARGAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served November 28, 2022, the Court directed petitioner Rufina Vargas to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Rufina Vargas 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 Rufina Vargas. It is further
ORDERED that the caption of this case is amended to read: "Pablo Espinoza, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Rufina Vargas if as previously directed the petition is ratified within 30 days from the date of service of this order.