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Espinoza v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24196-22 (U.S.T.C. Mar. 21, 2023)

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.


Summaries of

Espinoza v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24196-22 (U.S.T.C. Mar. 21, 2023)
Case details for

Espinoza v. Comm'r of Internal Revenue

Case Details

Full title:PABLO ESPINOZA & RUFINA VARGAS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 24196-22 (U.S.T.C. Mar. 21, 2023)