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Puzzo v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23698-22 (U.S.T.C. Mar. 20, 2023)

Opinion

23698-22

03-20-2023

COLLEEN DULEY PUZZO & CHRISTOPHER ALBERT PUZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

By Order served November 14, 2022, the Court directed petitioner Christopher Albert Puzzo to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Christopher Albert Puzzo 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 Christopher Albert Puzzo. It is further

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

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


Summaries of

Puzzo v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 23698-22 (U.S.T.C. Mar. 20, 2023)
Case details for

Puzzo v. Comm'r of Internal Revenue

Case Details

Full title:COLLEEN DULEY PUZZO & CHRISTOPHER ALBERT PUZZO, Petitioners v…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 23698-22 (U.S.T.C. Mar. 20, 2023)