Opinion
6375-21
09-10-2021
Jessica M. Lawrence Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order of Dismissal for Lack of Jurisdiction entered August 13, 2021, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been paid. However, the petition filed to commence this case does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure, and petitioner still has not filed the ratification of petition, as directed by the Court's Order issued May 7, 2021.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered August 13, 2021, is vacated and set aside. It is further
ORDERED that the time within which petitioner shall file in paper form a proper Ratification of Petition (see attached form) bearing petitioner's original signature (a "wet ink" signature, not a photocopy) is extended to October 1, 2021. Petitioner should note that the ratification of petition may not be electronically filed. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
I have read the petition received and filed on my behalf by the Court on February 19, 2021, and hereby ratify and affirm the filing of that document by signing below.
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