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.