Opinion
17594-23S
01-17-2024
COURTNEY LABRANDO PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
This Court is separate and independent from the Internal Revenue Service. Because petitioner has failed to ratify the Petition in this case, filed November 6, 2023, as directed by the Court, it is
ORDERED that this case is dismissed for lack of jurisdiction.
Petitioner is advised that the Court, on its own motion, will consider reinstating this case if, within 30 days from the date of service of this Order, petitioner files a Ratification of Petition.