Opinion
17869-22
11-22-2022
LEVI B. NORMAN & NANCY J. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on August 2, 2022, has not been ratified by petitioner Nancy J. Swanson after the Court provided an opportunity to do so, it is
ORDERED that so much of this case relating to Nancy J. Swanson is dismissed for lack of jurisdiction. Petitioner Levi B. Norman is advised that so much of this case relating to him remains pending before this Court. It is further
ORDERED that the caption of this case is amended to read: "Levi B. Norman, Petitioner v. Commissioner of Internal Revenue, Respondent.
The Court, on its own motion, will consider reinstating the case as to Nancy J. Swanson if, as previously directed, Ms. Swanson files a ratification of petition within 30 days from the date of service of this Order.