Opinion
11731-23
10-11-2023
JUAN HERNANDEZ LURIA & L. PENA TREJO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served July 31, 2022, the Court directed petitioner L. Pena Trejo to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner L. Pena Trejo 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 L. Pena Trejo. It is further
ORDERED that the caption of this case is amended to read: "Juan Hernandez Luria, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner L. Pena Trejo if as previously directed the petition is ratified within 30 days from the date of service of this order.