Opinion
27608-22L
04-18-2023
ERIC EDWARD YOUNG & CHERYL DENISE YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on December 19, 2022, has not been ratified by petitioners after the Court provided an opportunity to do so, it is
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that all pending motions are denied as moot.
The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a ratification of petition within 30 days from the date of service of this Order.