Opinion
16186-23
01-05-2024
MALENA GONZALEZ LEON & DAVID ACOSTA AGUILAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon further review of the Petition filed to commence this case on October 10, 2023, it has come to the Court's attention that the Petition was properly executed on behalf of petitioner Malena Gonzalez Leon. However, it was not properly executed by petitioner David Acosta Aguilar, in that it does not bear his original signature (that is, a "wet ink" signature, not a photocopy).
Upon due consideration of the above, it is
ORDERED that petitioner Malena Gonzalez Leon is no longer required to file a Ratification of Petition. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to petitioner David Acosta Aguilar. The Court, on its own motion, will consider reinstating the case as to David Acosta Aguilar if, as previously directed, he 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: "Malena Gonzalez Leon, Petitioner v. Commissioner of Internal Revenue, Respondent".