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.