Opinion
17761-22S
03-13-2023
STEVEN CHRISTOPHER HOBBS & MICHELLE ST. CLAIR HOBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served August 22, 2022, the Court directed petitioner Michelle St. Clair Hobbs to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Michelle St. Clair Hobbs 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 Michelle St. Clair Hobbs. It is further
ORDERED that the caption of this case is amended to read: "Steven Christopher Hobbs, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Michelle St. Clair Hobbs if as previously directed the petition is ratified within 30 days from the date of service of this order.