Opinion
2177-24
05-22-2024
REGINALD S. CURTIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 29, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the petition was not properly executed by petitioner. On May 20, 2024, petitioner filed a Ratification of Petition that does not bear petitioner's original signature. A ratification filed in paper requires the original signature of petitioner. See Rule 23(a)(3), Tax Court Rules of Practice and Procedure.
For cause, it is
ORDERED that petitioner's Ratification of Petition, filed May 20, 2024, is recharacterized as petitioner's Motion to Vacate. It is further
ORDERED that, on or before June 13, 2024, petitioner shall file a Ratification of Petition, bearing his original signature (preferably in blue ink). If no such ratification of petition is received by June 13, 2024, the Court may deny petitioner's motion.