Opinion
12623-23
12-13-2023
DAVID JACKSON & JILL JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
By Orders served October 3 and November 2, 2023, the Court directed petitioner David Jackson to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner David Jackson 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 David Jackson. It is further
ORDERED that the caption of this case is amended to read: "Jill Jackson, Petitioner v. Commissioner of Internal Revenue, Respondent".