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.