Opinion
22157-21S
01-23-2023
ANTHONY PAUL MOCCIA & CIJA T. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order served September 16, 2021, the Court directed petitioner Cija T. Gray, to file a Ratification of Petition by October 28, 2021, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Cija T. Gray 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 Cija T. Gray. It is further
ORDERED that the caption of this case is amended to read: "Anthony Paul Moccia, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Cija T. Gray if as previously directed the petition is ratified within 30 days from the date of service of this order.