Opinion
9795-23
03-21-2024
JESUS OCHOA & LISA HERNANDEZ OCHOA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the Internal Revenue Service. Because the Petition filed to commence this case on June 7, 2023 has not been ratified by petitioner Lisa Hernandez Ochoa after the Court provided an opportunity to do so, it is
ORDERED that so much of this case relating to petitioner Lisa Hernandez Ochoa is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Jesus Ochoa, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to Ms. Hernandez Ochoa if, as previously directed, she files a Ratification of Petition within 30 days from the date of service of this Order.