Opinion
18661-22S
03-10-2023
CHRISTOPHER EUGENE STOUT & TAMARA ALUMBAUGH STOUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served August 29, 2022, the Court directed petitioner Tamara Alumbaugh Stout to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Tamara Alumbaugh Stout 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 Tamara Alumbaugh Stout. It is further
ORDERED that the caption of this case is amended to read: "Christopher Eugene Stout, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Tamara Alumbaugh Stout if as previously directed the petition is ratified within 30 days from the date of service of this order.