Donat v. Comm'r of Internal Revenue

Full title: DANIEL S. DONAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 28, 2023

No. 26020-22S (U.S.T.C. Apr. 28, 2023)

Opinion

26020-22S

04-28-2023

DANIEL S. DONAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

By Order served March 20, 2023, petitioner Juliana N. Donat was dismissed from the above-docketed matter for failure to file a Ratification of Petition as directed by the Court. That Order advised: "The Court, on its own motion, will consider reinstating the case as to petitioner Juliana N. Donat if as previously directed the petition is ratified within 30 days from the date of service of this order."

Subsequently, on April 27, 2023, respondent filed a Status Report advising that Juliana N. Donat had so sent a Ratification of Petition on April 20, 2023, but had sent it to respondent, rather than the Court. A copy of such ratification was attached to the report, bearing Juliana N. Donat's signature.

Accordingly, the premises considered, it is

ORDERED that the caption of this case shall be amended and restored to read: "Daniel S. Donat & Juliana N. Donat, Petitioners v. Commissioner of Internal Revenue, Respondent", on the basis that Juliana N. Donat shall be deemed to have ratified the petition.