Opinion
25080-22
03-06-2023
KIMBERLY J. FIZZELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 10, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original 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 December 12, 2022, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. A Ratification of Petition was thereafter filed by petitioner on January 23, 2023. However, due to inadvertent clerical error, that ratification was not properly incorporated into the record of this case. Hence, by Order of Dismissal for Lack of Jurisdiction entered February 24, 2023, this case was dismissed for petitioner's apparent failure to ratify the petition as directed by the Court.
Subsequently, the error was discovered, and the ratification has been correctly included in this case. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered February 24, 2023, is hereby vacated and set aside.