Opinion
20375-21S
11-08-2021
John B. Bartik & Lynette R. Cameron Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 1, 2021, the petition to commence this case was filed on behalf of petitioners, who seek review of a notice of deficiency issued to them for their 2017 tax year. That petition was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. On September 17, 2021, the Court issued an Order directing petitioners to file a ratification of the petition filed on their behalf. No ratification of petition has been received. On September 24, 2021, petitioners filed a Motion to Dismiss, stating therein that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case.
Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss is granted in that this case is dismissed for lack of jurisdiction on the grounds that the petition was not properly executed and petitioners have failed to file a ratification of petition.