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Chaparas v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 12063-21 (U.S.T.C. Nov. 4, 2022)

Opinion

12063-21

11-04-2022

JAMES G. CHAPARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On June 22, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served May 23, 2022, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered October 26, 2022, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.

Subsequently, on October 31, 2022, the Court received from petitioner a properly signed ratification of petition. Accordingly, upon due consideration of the record herein, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 26, 2022, is hereby vacated and set aside.


Summaries of

Chaparas v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 12063-21 (U.S.T.C. Nov. 4, 2022)
Case details for

Chaparas v. Comm'r of Internal Revenue

Case Details

Full title:JAMES G. CHAPARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 12063-21 (U.S.T.C. Nov. 4, 2022)