Opinion
10765-21
08-26-2022
LISA W. FLETCHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order dated June 11, 2021, the Court directed petitioner to file a ratification of petition bearing petitioner's original signature. No ratification of petition was received. Accordingly, on August 17, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction.
Thereafter, on August 24, 2022, a proposed stipulated decision bearing petitioner's signature was filed electronically with the Court. 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 this case in this forum has been adequately verified.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction, entered August 24, 2022, is vacated and set aside. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed March 26, 2021, will be deemed to have been ratified and affirmed by petitioner.