Opinion
11523-21
01-20-2023
ABDULKADIR H. ISSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On November 4, 2022, respondent filed in the above-docketed matter a Motion for Entry of Decision. However, the Court was unable at that time to grant any such motion because jurisdiction had not yet been established in this proceeding. To wit, petitioner had at no time ratified the petition filed herein, nor could the petition be deemed ratified through the presence of petitioner's signature on a stipulated decision.
The Court at that juncture then extended the time for petitioner to file a Ratification of Petition, bearing petitioner's original signature, to December 8, 2022. However, no Ratification of Petition has been received from petition to date.
Accordingly, the premises considered, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion for Entry of Decision is denied.
The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.