Bagheri v. Comm'r of Internal Revenue

Full title: Brian Bagheri Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 21, 2021

No. 12749-20 (U.S.T.C. Oct. 21, 2021)

Opinion

12749-20

10-21-2021

Brian Bagheri Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER

Maurice B. Foley Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered September 24, 2021, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to properly ratify the petition after being directed by the Court to do so. On October 18, 2021, petitioner filed a proper ratification of petition.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered September 24, 2021, is vacated and set aside. It is further

ORDERED that petitioner's ratification of petition, lodged October 18, 2021, shall be filed as of the date of issuance of this Order.

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