Opinion
2438-22
03-27-2023
JONATHAN DAVID WILSON & LAURA DENISE WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served December 21, 2022, the Court directed petitioner Laura Denise Wilson to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Laura Denise Wilson 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 Laura Denise Wilson. It is further
ORDERED that the caption of this case is amended to read: "Jonathan David Wilson, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Laura Denise Wilson if as previously directed the petition is ratified within 30 days from the date of service of this order.