From Casetext: Smarter Legal Research

Chen Mei Pyron v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 10144-22 (U.S.T.C. Nov. 22, 2022)

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.


Summaries of

Chen Mei Pyron v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 10144-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Chen Mei Pyron v. Comm'r of Internal Revenue

Case Details

Full title:CHEN MEI PYRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 10144-22 (U.S.T.C. Nov. 22, 2022)