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Wilson v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 2438-22 (U.S.T.C. Mar. 27, 2023)

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.


Summaries of

Wilson v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 2438-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Wilson v. Comm'r of Internal Revenue

Case Details

Full title:JONATHAN DAVID WILSON & LAURA DENISE WILSON, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 2438-22 (U.S.T.C. Mar. 27, 2023)