Opinion
3170-24S
06-04-2024
STEPHANIE SIRACO & STEPHEN SIRACO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
By Order served March 27, 2024, the Court directed petitioner Stephen Siraco, to file a Ratification of Petition, ratifying and affirming the filing of the petition on his behalf. Petitioner Stephen Siraco 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 Stephen Siraco. It is further
ORDERED that the caption of this case is amended to read: "Stephanie Siraco, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Stephen Siraco if as previously directed the petition is ratified within 30 days from the date of service of this Order.