Opinion
27748-21
10-28-2022
LAWRENCE E. PHILLIPS & KARLA M. BRADFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served June 21, 2022, the Court directed petitioner Karla M. Bradford, to file a Ratification of Petition by July 12, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Karla M. Bradford 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 Karla M. Bradford. It is further
ORDERED that the caption of this case is amended to read: "Lawrence E. Phillips, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner X if as previously directed the petition is ratified within 30 days from the date of service of this order.