Opinion
20187-22
03-14-2023
JOSE G. VASQUEZ & ESTELA VASQUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served September 22, 2022, the Court directed petitioner Estela Vasquez to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Estela Vasquez 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 Estela Vasquez. It is further
ORDERED that the caption of this case is amended to read: "Jose G. Vasquez, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Estela Vasquez if as previously directed the petition is ratified within 30 days from the date of service of this order.