Opinion
36751-21S
07-11-2022
STACIA N. BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 13, 2021, the Court filed the petition to commence this case. On March 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not properly executed in that it does not bear the original signature of petitioner as required by Rule 23(a)(3), Tax Court Rules of Practice and Procedure. By Order dated March 15, 2022, the Court directed petitioner to ratify the petition. Subsequently, on April 18, 2022, petitioner filed a Ratification of Petition bearing petitioner's original signature and ratifying and affirming the filing of the initial petition.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 9, 2022, is denied.