Opinion
7416-22S
03-01-2023
CARLETON R. KEMPH & CYNTHIA F. KEMPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon further review of the record in the above-docketed matter, it has come to the attention of the Court that, insofar as the initial petition filed in this case bears the original signatures of both petitioners, no additional ratification is needed for jurisdictional purposes. Accordingly, the premises considered, it is
ORDERED that petitioner Cynthia F. Kemph is no longer required to comply with the Court's Order served May 26, 2022, to the extent that it directed the filing of a Ratification of Petition.