Opinion
10304-24L
09-09-2024
NANCY SEELY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
Because the petition has not been ratified after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order. However, the Court also warns that the case could be dismissed AGAIN if jurisdiction is shown to be lacking for reasons other than the ratification of petition.