From Casetext: Smarter Legal Research

Rayos v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 17147-22 (U.S.T.C. Mar. 9, 2023)

Opinion

17147-22

03-09-2023

MARIO RAYOS & ANGELICA RAYOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

By Order served August 5, 2022, the Court directed petitioner Angelica Rayos to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Angelica Rayos 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 Angelica Rayos. It is further

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

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


Summaries of

Rayos v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 17147-22 (U.S.T.C. Mar. 9, 2023)
Case details for

Rayos v. Comm'r of Internal Revenue

Case Details

Full title:MARIO RAYOS & ANGELICA RAYOS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 17147-22 (U.S.T.C. Mar. 9, 2023)