Opinion
34749-21
09-30-2022
ERIC OKON & JENNIFER OKON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
This Court is separate and independent from the IRS. Because the petition has not been ratified by petitioners after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a ratification of petition within 30 days from the date of service of this Order.