Opinion
13822-23
01-22-2024
P. RAMIREZ-FOX & J. FLETES-VELASQUEZ Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 25, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to J. Fletes-Velasquez and To Change Caption, on the ground that the petition as to J. Fletes-Velasquez was not executed or filed by J. Fletes-Velasquez or by a representative duly authorized to institute a case on behalf of J. Fletes-Velasquez. Although the Court directed petitioners to file an objection, if any, to respondent's motion, nothing further has been received.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to J. Fletes-Velasquez and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to J. Fletes-Velasquez. It is further
ORDERED that the caption of this case is amended to read "P. Ramirez-Fox, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve copies of this Order on petitioner J. Fletes-Velasquez at the addresses on the certificates of service filed with respondent's above-mentioned motion.