Opinion
25765-22
04-24-2023
RENE J. SCHNEIDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Tax Court is separate and independent from the IRS. On November 21, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. That petition does not appear to bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order issued December 21, 2022, the Court directed petitioner to file a Ratification of Petition. No response was received from petitioner. Accordingly, on March 27, 2023, the Court issued an Order of Dismissal for Lack of Jurisdiction.
On April 10, 2023, petitioner filed a Letter Dated April 7, 2023. In that letter, which bears the original signature of petitioner, petitioner (1) objects to the dismissal of his case and (2) states that he is temporarily living at another address to which the Court's previous Order directing him to file a Ratification of Petition must not have been forwarded.
In view of the foregoing, it is
ORDERED that petitioner's Letter Dated April 7, 2023, is recharacterized and shall be treated as a Motion to Vacate Order of Dismissal for Lack of Jurisdiction. It is further
ORDERED that petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction is granted and the Court's Order of Dismissal for Lack of Jurisdiction, entered March 27, 2023, is vacated and set aside. It is further
ORDERED that, based upon petitioner's original signature on the Motion to Vacate Order of Dismissal for Lack of Jurisdiction, the petition in this case is deemed to be ratified by petitioner. It is further
ORDERED that, in addition to regular service, this Order shall be served on petitioner at 190 Independence Lane, Unit 325, Maitland, Florida 32751-5668.