Opinion
23603-21
10-31-2022
BRENDA FERRARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On June 28, 2021, unsigned correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served September 27, 2021, the Court directed petitioner to file a Ratification of Petition and to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 8, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on August 22, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. At that juncture, the Court on August 22, 2022, vacated the Order of Dismissal for Lack of Jurisdiction, reopened the case, and gave petitioner a final opportunity, on or before September 22, 2022, to file a Ratification of Petition bearing petitioner's original signature. That Order also warned petitioner that if the Ratification of Petition is not received by that date, the Court might AGAIN dismiss this case for lack of jurisdiction. However, no Ratification of Petition has been received.
Accordingly, the premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that petitioner failed to file a proper Ratification of Petition.