Opinion
20991-21
02-08-2023
ROSEMARY MICELI & JAMES MICELI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served September 3, 2021, the Court directed petitioner James Miceli to file a Ratification of Petition by October 15, 2021, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner James Miceli 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 James Miceli. It is further
ORDERED that the caption of this case is amended to read: "Rosemary Miceli, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner James Miceli if as previously directed the petition is ratified within 30 days from the date of service of this order.