Opinion
1275-23
04-24-2023
ARTHUR SHERROD, JR. & GEORGIA NOONE SHERROD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order dated February 21, 2023, the Court directed petitioner Georgia Noone Sherrod, to file a Ratification of Petition by March 22, 2023, ratifying and affirming the filing of the petition on her behalf. Petitioner Georgia Noone Sherrod 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 Georgia Noone Sherrod. It is further
ORDERED that the caption of this case is amended to read: "Arthur Sherrod, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Georgia Noone Sherrod if as previously directed the petition is ratified by her within 30 days from the date of service of this order.