Opinion
22270-21
10-21-2022
ALDIVA ROCHA RUBALCAVA & CESAR ANTHONY RUBALCAVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served October 19, 2021, the Court directed petitioner Cesar Anthony Rubalcava, to file a Ratification of Petition by December 2, 2021, ratifying and affirming, with his original signature, the filing of the petition on his behalf. Petitioner Cesar Anthony Rubalcava 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 Cesar Anthony Rubalcava. It is further
ORDERED that the caption of this case is amended to read: "Aldiva Rocha Rubalcava, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Cesar Anthony Rubalcava if as previously directed the petition is ratified within 30 days from the date of service of this order.