Opinion
9777-22S
01-19-2024
DANIEL EUGENE RICOTTELLI & MEGAN HATTIE RICOTTELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Orders served June 29, 2022, and November 13, 2023, the Court directed petitioner Megan Hattie Ricottelli to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Megan Hattie Ricottelli 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 Megan Hattie Ricottelli. It is further
ORDERED that the caption of this case is amended to read: "Daniel Eugene Ricottelli, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Megan Hattie Ricottelli if as previously directed the petition is ratified within 30 days from the date of service of this order.