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Koziak v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 2304-23 (U.S.T.C. Jul. 6, 2023)

Opinion

2304-23

07-06-2023

VALANTYN KOZIAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 17, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee and ratify the petition. On July 5, 2023, petitioner paid the filing fee for this case. Nevertheless, petitioner has yet to file a ratification of petition as directed by the Court's Order served March 2, 2023.

In consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that the time within which petitioner shall file a ratification of petition as directed by the Court's Order served March 2, 2023, is extended to July 27, 2023. Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form that may be used by petitioner for purposes of ratifying the petition.

RATIFICATION OF PETITION

I, Valantyn Koziak, have read the Petition filed with the Court on January 24, 2023, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.


Summaries of

Koziak v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 2304-23 (U.S.T.C. Jul. 6, 2023)
Case details for

Koziak v. Comm'r of Internal Revenue

Case Details

Full title:VALANTYN KOZIAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 6, 2023

Citations

No. 2304-23 (U.S.T.C. Jul. 6, 2023)