Opinion
20549-23S
04-01-2024
BENJAMIN HOLT & KIMBERLY HOLT, 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 December 29, 2023, has not been ratified by petitioner Kimberly Holt after the Court provided an opportunity to do so, it is
ORDERED that this so much of this case relating to petitioner Kimberly Holt is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Benjamin Holt, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to Ms. Holt if, as previously directed, she files a Ratification of Petition within 30 days from the date of service of this Order.