Opinion
19915-22S
01-12-2023
KAISHIN KAM & PATRICIA HO KAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 21, 2022, the Court directed petitioner Patricia Ho Kam to file a ratification of petition. No response has been received by the Court. Upon due consideration of the foregoing, it is
ORDERED that so much of this case relating to petitioner Patricia Ho Kam is dismissed for lack of jurisdiction. The Court, on its own motion, will consider reinstating the case as to Patricia Ho Kam if, as previously directed, Patricia Ho Kam files a ratification of petition within 30 days from the date of service of this Order. It is further
ORDERED that the caption of this case is amended to read: "Kaishin Kam, Petitioner v. Commissioner of Internal Revenue, Respondent".