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Mays v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 29032-21S (U.S.T.C. Mar. 6, 2023)

Opinion

29032-21S

03-06-2023

MARTIN MAYS & GLORIA MAYS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

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

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

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


Summaries of

Mays v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 29032-21S (U.S.T.C. Mar. 6, 2023)
Case details for

Mays v. Comm'r of Internal Revenue

Case Details

Full title:MARTIN MAYS & GLORIA MAYS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 29032-21S (U.S.T.C. Mar. 6, 2023)