Opinion
13910-22
11-17-2022
KAREN GUADALUPE GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 6, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served July 5 2022, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered October 31, 2022, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Subsequently, on November 8, 2022, the Court received from petitioner a properly signed ratification of petition. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 31, 2022, is hereby vacated and set aside.