Opinion
1465-22
08-09-2022
QUINISHA L. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 30, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that this Court lacks jurisdiction of this case because the petition filed on January 10, 2022, was not properly executed by petitioner Quinisha L. Williams, as required by the Tax Court Rules of Practice and Procedure. On July 10, 2022, petitioner filed a proper Ratification of Petition.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is denied. It is further
ORDERED that, on or before October 7, 2022, respondent (the Commissioner of Internal Revenue) shall file an answer to the petition.