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Dauber v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2023
No. 17593-22 (U.S.T.C. Jan. 20, 2023)

Opinion

17593-22

01-20-2023

IRIS DAUBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On July 21, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature (or authorized digital 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 September 22, 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. By Order of Dismissal for Lack of Jurisdiction entered January 13, 2023, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.

Thereafter, on January 18, 2023, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Insofar as the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner's intention to file and prosecute the case in this forum has been adequately verified. Upon due consideration and to permit entry of the stipulated decision, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 13, 2023, is hereby vacated and set aside.


Summaries of

Dauber v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2023
No. 17593-22 (U.S.T.C. Jan. 20, 2023)
Case details for

Dauber v. Comm'r of Internal Revenue

Case Details

Full title:IRIS DAUBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 20, 2023

Citations

No. 17593-22 (U.S.T.C. Jan. 20, 2023)