Opinion
35198-21S
01-04-2023
MELISSA ANN LITNEY & CHARLES WAYNE MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioner Charles Wayne Miller's failure to ratify the petition as directed by Order issued August 15, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed as to him for lack of jurisdiction. The Court will consider reinstating Mr. Miller if the petition is properly ratified 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: "Melissa Ann Litney, Petitioner v. Commissioner of Internal Revenue, Respondent".