Opinion
5965-21
10-05-2021
Steven M. Garneau and Kathleen M. Garneau Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered August 12, 2021, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been paid. However, petitioners have failed to file a ratification of petition as directed by the Court's Order dated May 4, 2021.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered August 12, 2021, is vacated and set aside. It is further
ORDERED that the time within which petitioners shall file in paper form a proper Ratification of Petition bearing petitioners' original signatures (a "wet ink" signature, not a photocopy) is extended to October 21, 2021. Petitioners are advised that the Ratification of Petition may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
We have read the petition received and filed by the Court on February 8, 2021, and hereby ratify and affirm the filing of that document by signing below.
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