Opinion
29733-21
10-19-2022
MICAHEL JASON GOEHRIG & ERIN LEAH GOEHRIG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served December 9, 2021, the Court directed petitioner Michael Jason Goehrig, to file a Ratification of Petition by January 24, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Michael Jason Goehrig has failed to do so. The case as to petitioner Erin Leah Goehrig would also appear to reflect jurisdictional concerns, and the Court would expect respondent to file an appropriate jurisdictional motion, to the extent relevant.
The premises considered, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Michael Jason Goehrig. It is further
ORDERED that the caption of this case is amended to read: "Erin Leah Goehrig, Petitioner v. Commissioner of Internal Revenue, Respondent".