Opinion
27174-22
04-03-2023
SAYER JI & KELLY BROGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served January 20, 2023, the Court directed petitioner Sayer Ji to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Sayer Ji 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 Sayer Ji. It is further
ORDERED that the caption of this case is amended to read: "Kelly Brogan, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Sayer Ji if as previously directed the petition is ratified within 30 days from the date of service of this order.