Opinion
306-22S
02-22-2023
PETER WELLS WILDMAN & KATHERINE DIANE WILDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served February 23, 2022, the Court directed petitioner Katherine Diane Wildman to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Katherine Diane Wildman 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 Katherine Diane Wildman. It is further
ORDERED that the caption of this case is amended to read: "Peter Wells Wildman, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Katherine Diane Wildman if as previously directed the petition is ratified within 30 days from the date of service of this order.