Opinion
3702-24
05-17-2024
KENNETH J. KEAFER & MELISSA A. KEAFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
By Order served March 27, 2024, the Court directed petitioner Melissa A. Keafer to file a Ratification of Petition by April 26, 2024, ratifying and affirming the filing of the petition on her behalf. Petitioner Melissa A. Keafer 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 Melissa A. Keafer. It is further
ORDERED that the caption of this case is amended to read: "Kenneth J. Keafer, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Melissa A. Keafer if as previously directed the petition is ratified within 30 days from the date of service of this Order.