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.