Opinion
10403-22
11-09-2022
JENNIFER LEA PIMENTEL & MOSES PIMENTEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served August 16, 2022, the Court directed petitioner Moses Pimentel, to file a Ratification of Petition by October 14, 2022, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Moses Pimentel 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 Moses Pimentel. It is further
ORDERED that the caption of this case is amended to read: "Jennifer Lea Pimentel, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Moses Pimentel if as previously directed the petition is ratified within 30 days from the date of service of this order.