Opinion
24765-22
11-16-2023
ANTWAN EUGENE WORLDS & DAMRIS WORLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 7, 2023, the Court directed petitioner Damris Worlds to file a Ratification of Petition, ratifying and affirming, with petitioner's original signature, the filing of the petition on petitioner's behalf. Petitioner Damris Worlds 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 Damris Worlds. It is further
ORDERED that the caption of this case is amended to read: "Antwan Eugene Worlds, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court, on its own motion, will consider reinstating the case as to petitioner Damris Worlds if as previously directed the petition is ratified within 30 days from the date of service of this order.