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Park v. Comm'r of Internal Revenue

United States Tax Court
Apr 13, 2023
No. 24555-22S (U.S.T.C. Apr. 13, 2023)

Opinion

24555-22S

04-13-2023

BRANDON PARK & JIN LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.\

By Order of Dismissal for Lack of Jurisdiction entered March 24, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioners failed to file a Ratification of Petition, as directed by the Court. On April 7, 2023, petitioner Brandon Park filed a Ratification of Petition. However, petitioner Jin Lee has not yet filed a Ratification of Petition.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is

ORDERED that the due date for petitioner Jin Lee to file a Ratification of Petition is extended to May 4, 2023. Failure to file a Ratification of Petition may result in the dismissal for lack of jurisdiction of so much of this case relating to petitioner Jin Lee.


Summaries of

Park v. Comm'r of Internal Revenue

United States Tax Court
Apr 13, 2023
No. 24555-22S (U.S.T.C. Apr. 13, 2023)
Case details for

Park v. Comm'r of Internal Revenue

Case Details

Full title:BRANDON PARK & JIN LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 13, 2023

Citations

No. 24555-22S (U.S.T.C. Apr. 13, 2023)