Opinion
2456-22S
03-21-2023
YONGSHENG ZHU & JIANGFENG LI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served November 28, 2022, the Court directed petitioner Jiangfeng Li to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Jiangfeng Li 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 Jiangfeng Li. It is further
ORDERED that the caption of this case is amended to read: "Yongsheng Zhu, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before April 10, 2023, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2018 issued upon which this case is based.
The Court, on its own motion, will consider reinstating the case as to petitioner Jiangfeng Li if as previously directed the petition is ratified within 30 days from the date of service of this order.