Opinion
6854-23S
06-29-2023
CHRISTOPHER R. JONES & LISA JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order dated May 8, 2023, the Court directed petitioner Lisa Jones, to file a Ratification of Petition by June 7, 2023, ratifying and affirming the filing of the petition on her behalf. Petitioner Lisa Jones 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 Lisa Jones. It is further
ORDERED that the caption of this case is amended to read: "Christopher R. Jones, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Lisa Jones if as previously directed the petition is ratified within 30 days from the date of service of this order.