Opinion
2617-23S
05-11-2023
JOHNMARK LIM & JOORI CHUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order dated March 13, 2023, the Court directed petitioner Joori Chung, to file a Ratification of Petition by April 11, 2023, ratifying and affirming, with her signature, the filing of the petition on her behalf. Petitioner Joori Chung 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 Joori Chung. It is further
ORDERED that the caption of this case is amended to read: "Johnmark Lim, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Joori Chung if as previously directed the petition is ratified within 30 days from the date of service of this order.