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MacFarlane v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 19396-22 (U.S.T.C. Mar. 27, 2023)

Opinion

19396-22

03-27-2023

BEVERLY K. MACFARLANE & DAN MACFARLANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served December 7, 2022, the Court directed petitioner Dan Macfarlane to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Dan Macfarlane 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 Dan Macfarlane. It is further

ORDERED that the caption of this case is amended to read: "Beverly K. Macfarlane, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Dan Macfarlane if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

MacFarlane v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 19396-22 (U.S.T.C. Mar. 27, 2023)
Case details for

MacFarlane v. Comm'r of Internal Revenue

Case Details

Full title:BEVERLY K. MACFARLANE & DAN MACFARLANE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 19396-22 (U.S.T.C. Mar. 27, 2023)