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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 10508-22 (U.S.T.C. Mar. 17, 2023)

Opinion

10508-22

03-17-2023

MATTHEW C. JOHNSON & CORINNA JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order served October 18, 2022, the Court directed petitioner Corinna Johnson to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Corinna Johnson 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 Corinna Johnson. It is further

ORDERED that the caption of this case is amended to read: "Matthew C. Johnson, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Corinna Johnson if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 10508-22 (U.S.T.C. Mar. 17, 2023)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW C. JOHNSON & CORINNA JOHNSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 10508-22 (U.S.T.C. Mar. 17, 2023)