Opinion
17765-21
09-29-2022
DANIEL S. JAE & RUTH P. JAE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Because the petition has not been ratified by petitioner Ruth P. Jae after the Court provided an opportunity to do so, it is
ORDERED that so much of this case relating to petitioner Ruth P. Jae is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Daniel S. Jae, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to Ruth P. Jae if, as previously directed, Ms. Jae files a ratification of petition within 30 days from the date of service of this Order.