Opinion
4909-22
10-20-2022
SHAWN K. SMITH & BRANDI SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Because the petition filed with this Court has not been ratified by petitioner Shawn K. Smith after the Court provided an opportunity to do so, it is
ORDERED that so much of this case relating to petitioner Shawn K. Smith is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Brandi Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to Shawn K. Smith if, as previously directed, he files a ratification of petition within 30 days from the date of service of this Order. 1