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Taylor v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 10251-22S (U.S.T.C. Mar. 20, 2023)

Opinion

10251-22S

03-20-2023

DANA CHAVERNE TAYLOR & IRVIN BENJAMIN TAYLOR, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

By Order served November 10, 2022, the Court directed petitioner Irvin Benjamin Taylor, Jr., to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Irvin Benjamin Taylor, Jr., 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 Irvin Benjamin Taylor, Jr.. It is further

ORDERED that the caption of this case is amended to read: "Dana Chaverne Taylor, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court, on its own motion, will consider reinstating the case as to petitioner Irvin Benjamin Taylor, Jr., if as previously directed the petition is ratified within 30 days from the date of service of this order.


Summaries of

Taylor v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 10251-22S (U.S.T.C. Mar. 20, 2023)
Case details for

Taylor v. Comm'r of Internal Revenue

Case Details

Full title:DANA CHAVERNE TAYLOR & IRVIN BENJAMIN TAYLOR, JR., Petitioners v…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 10251-22S (U.S.T.C. Mar. 20, 2023)