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Milligan v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 34578-21 (U.S.T.C. Mar. 17, 2023)

Opinion

34578-21

03-17-2023

DERRICK JAMES MILLIGAN & KAYLA K. ROBBINS-MILLIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served October 13, 2022, the Court directed petitioner Kayla K. Robbins-Milligan to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Kayla K. Robbins-Milligan 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 Kayla K. Robbins-Milligan. It is further

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

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


Summaries of

Milligan v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 34578-21 (U.S.T.C. Mar. 17, 2023)
Case details for

Milligan v. Comm'r of Internal Revenue

Case Details

Full title:DERRICK JAMES MILLIGAN & KAYLA K. ROBBINS-MILLIGAN, Petitioners v…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 34578-21 (U.S.T.C. Mar. 17, 2023)