Opinion
10448-22
01-04-2023
BONNIE J. O'BARRETT & JEREMY O'BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Upon due consideration of petitioners' failure to ratify the petition as directed by Order issued September 26, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. The Court will consider reinstating the case if the petition is ratified within 30 days from the date of service of this Order.