Opinion
6168-23S
06-22-2023
DONALD FLEMING & PATRICIA FLEMING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated April 26, 2023, the Court directed petitioner Patricia Fleming, to file a Ratification of Petition by May 26, 2023, ratifying and affirming the filing of the petition on her behalf. Petitioner Patricia Fleming 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 Patricia Fleming. It is further
ORDERED that the caption of this case is amended to read: "Donald Fleming, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Patricia Fleming if as previously directed the petition is ratified within 30 days from the date of service of this order.