Opinion
10144-22
11-22-2022
CHEN MEI PYRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court who represents petitioner, as required by the Tax Court Rules of Practice and Procedures. On May 18, 2022, petitioner filed a Motion to Proceed Remotely, bearing petitioner's signature. Subsequently, on June 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition in this case was not filed within the time prescribed by the Internal Revenue Code.
Upon due consideration and in view of the record in this case, it is
ORDERED that the petition is deemed ratified and affirmed as of the date it was filed. It is further
ORDERED that, petitioner's Motion to Proceed Remotely filed May 18, 2022, is held in abeyance pending the resolution of respondent's Motion to Dismiss for Lack of Jurisdiction.