Opinion
10270-21
10-18-2022
SHABRENA HAMMONDS & TORY J. HAMMONDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served September 2, 2021, the Court directed petitioner Tory J. Hammonds, to file a Ratification of Petition by October 13, 2021, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Tory J. Hammonds 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 Tory J. Hammonds. It is further
ORDERED that the caption of this case is amended to read: "Shabrena Hammonds, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Tory J. Hammonds if as previously directed the petition is ratified within 30 days from the date of service of this order.