Opinion
5004-23S
07-12-2023
MARLIS A. WIENKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Pending before the Court in this deficiency action is respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 19, 2023. Therein, respondent moves that this case be dismissed for lack of jurisdiction on the ground that the case was not brought by petitioner Marlis A. Wienke-that is, the person to whom the underlying Notice of Deficiency was issued-and she has not timely ratified the bringing of the case. See Rule 60(a)(1), Tax Court Rules of Practice and Procedure.
By Order served May 22, 2023, the Court directed petitioner to file a ratification of petition, ratifying and affirming the filing of the Petition to commence this case on her behalf. That Order warned petitioner that failure to file such a ratification could result in the granting of respondent's Motion to Dismiss and the dismissal of this case for lack of jurisdiction. To date, petitioner has failed to comply with the Court's Order.
Because the Petition has not been ratified after the Court provided an opportunity to do so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.