Opinion
9004-22S
08-24-2022
JOHN K. JOSEPH & SALIMMA I. JOSEPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition, filed April 12, 2022, does not bear the original signatures of petitioners or that of a practitioner admitted to practice before this Court, and, additionally, fails to state a claim upon which relief can be granted. Thereafter, petitioners filed a First Amended Petition on July 5, 2022, and, on July 26, 2022, each petitioner filed a Ratification of Petition.
Because the defects in the document filed as the Petition have been cured by petitioners' subsequent filings in this case, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied.