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.