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Pelc v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23431-22 (U.S.T.C. Mar. 20, 2023)

Opinion

23431-22

03-20-2023

SHAWN PELC & LORI R. PELC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order served November 14, 2022, the Court directed petitioner Lori R. Pelc to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Lori R. Pelc has failed to do so.

The premises considered, it is

ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Lori R. Pelc. It is further

ORDERED that the caption of this case is amended to read: "Shawn Pelc, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Lori R. Pelc if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Pelc v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23431-22 (U.S.T.C. Mar. 20, 2023)
Case details for

Pelc v. Comm'r of Internal Revenue

Case Details

Full title:SHAWN PELC & LORI R. PELC, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 23431-22 (U.S.T.C. Mar. 20, 2023)