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Galdamez Sarmiento v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 7705-22 (U.S.T.C. Nov. 29, 2022)

Opinion

7705-22

11-29-2022

LEONEL A. GALDAMEZ SARMIENTO & JOHANNA Y. GALDAMEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Because the petition filed to commence this case on April 8, 2022, has not been properly ratified by petitioner Johanna Y. Galdamez after the Court provided an opportunity to do so, it is

ORDERED that so much of this case relating to petitioner Johanna Y. Galdamez is dismissed for lack of jurisdiction. It is further

ORDERED that the caption of this case is amended to read: "Leonel A. Galdamez Sarmiento, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioner files a ratification of petition within 30 days from the date of service of this Order.


Summaries of

Galdamez Sarmiento v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 7705-22 (U.S.T.C. Nov. 29, 2022)
Case details for

Galdamez Sarmiento v. Comm'r of Internal Revenue

Case Details

Full title:LEONEL A. GALDAMEZ SARMIENTO & JOHANNA Y. GALDAMEZ, Petitioners v…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 7705-22 (U.S.T.C. Nov. 29, 2022)