Opinion
19496-23
02-22-2024
JUSTIN HILL & MARY ARMSTRONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Because the Petition filed to commence this case on December 7, 2023, has not been ratified by petitioners after the Court directed petitioners to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a Ratification of Petition within 30 days from the date of service of this Order.