Opinion
20562-22
05-17-2023
LESLYE MICHELLE HOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition filed to commence this case was not properly executed because it does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure.
Subsequently, on February 22, 2023, an entry of appearance was filed in this matter by Eric J. Santos, and counsel has since been treated as petitioner's representative for purposes of this case.
On May 11, 2023, this case was dismissed for lack of jurisdiction because the petition was not properly executed and the petition had not been ratified after the Court provided petitioner an opportunity to do so.
Also on May 11, 2022, petitioner's counsel filed a Ratification of Petition. However, a jurisdictional problem remains. Because this case was initially considered as filed pro se, the signature of counsel on the Ratification of Petition is insufficient to ratify the initial petition.
Upon due consideration, it is
ORDERED that petitioner's Ratification of Petition, filed May 11, 2023, is hereby deemed stricken from the Court's record.