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.