Opinion
3374-24
07-17-2024
HENRY ZUNIGA GUEVARA & DIANA J. CORNEJO LOAYZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because the Petition filed to commence this case on February 27, 2024, has not been ratified by petitioner Diana J. Cornejo Loayza after the Court provided an opportunity to do so, it is
ORDERED that this so much of this case relating to petitioner Diana J. Cornejo Loayza is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Henry Zuniga Guevara, Petitioner v. Commissioner of Internal Revenue, Commissioner".
The Court, on its own motion, will consider reinstating the case as to petitioner Diana J. Cornejo Loayza if, as previously directed, Diana J. Cornejo Loayza files a Ratification of Petition within 30 days from the date of service of this Order. Petitioner is reminded to include the docket number above on any documents filed with the Court.