Opinion
30258-21
03-03-2023
CHRISTINA AGNES STANLEY & TRAVIS LEE STANLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order served April 26, 2022, the Court directed petitioner Travis Lee Stanley to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. In the alternative, a Response or Motion To Be Recognized as Next Friend was to be filed by Christina Agnes Stanley. Nothing further has been received to date.
The premises considered, it is
ORDERED that on the Court's own motion, this case is dismissed for lack of jurisdiction as to petitioner Travis Lee Stanley. It is further
ORDERED that the caption of this case is amended to read: "Christina Agnes Stanley, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Travis Lee Stanley if as previously directed the petition is ratified within 30 days from the date of service of this order.