Opinion
21383-22
10-11-2022
BANEE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
The petition filed to commence this case on September 22, 2022, does not bear the original signature of an authorized officer or member of petitioner or the original signature of a practitioner admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before November 23, 2022, petitioner shall file a proper ratification of petition (see form attached) bearing the original signature (a "wet ink" signature, not a photocopy) of an officer of the business entity. Petitioner should note that the ratification of petition may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used by petitioner for purposes of ratifying the petition.