Opinion
20303-21
10-18-2022
DAVID B. MILLS & BERNADETTE MILLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served Augusta 27, 2021, the Court directed petitioner Bernadette Mills, to file a Ratification of Petition by October 8, 2021, ratifying and affirming, with her original signature, the filing of the petition on her behalf. Petitioner Bernadette Mills 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 Bernadette Mills. It is further
ORDERED that the caption of this case is amended to read: "David B. Mills, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Bernadette Mills if as previously directed the petition is ratified within 30 days from the date of service of this order.