Opinion
15018-22
04-20-2023
DANIEL FRANKEL & CONNIE FRANKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served February 15, 2022, the Court directed petitioner Connie Frankel to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner v 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 Connie Frankel. It is further
ORDERED that the caption of this case is amended to read: "Daniel Frankel, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Connie Frankel if as previously directed the petition is ratified within 30 days from the date of service of this order.