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.