Opinion
19959-23
08-05-2024
LINDSEY M. CIBULA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition filed to commence this case on December 15, 2023, does not bear petitioner's original signature, as required by the Tax Court Rules of Practice and Procedure. By Order dated June 10, 2024, the Court directed petitioner to file a Ratification of Petition bearing petitioner's original signature. No Ratification of Petition has been received. However, upon further review of the record, it appears that an Application for Waiver of Filing Fee bearing petitioner's original signature was filed with the Court on January 24, 2024. Accordingly, petitioner's intention to file and prosecute this case in this forum has been adequately verified.
Upon due consideration and for cause, it is
ORDERED that the Petition in this case, filed December 15, 2023, is deemed to have been ratified and affirmed by petitioner.