Opinion
7665-22L
10-04-2022
JOY M. GARVEY, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This Court is separate and independent from the IRS. The petition to commence this case, signed only by Steve Garvey, was received by the Court and filed on March 30, 2022. The case was erroneously captioned only in the name of Joy Garvey. By Order served April 13, 2022, the Court directed petitioner to file an amended petition and to pay the Court's $60.00 filing fee. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered August 26, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee. The filing fee has since been received. Petitioner has not yet filed an amended petition, as previously directed by the Court. However, upon further review, it appears that an amended petition is not necessary.
We note that the petition was not properly executed as to Joy Garvey in that it does not bear the original signature of Joy Garvey or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. Therefore, the Court will direct Joy Garvey to file a ratification of petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered August 26, 2022, is vacated and set aside. It is further
ORDERED that the caption of this case is amended to read: "Joy Garvey and Steve Garvey, Petitioners v. Commissioner of Internal Revenue, Respondent".
ORDERED that petitioners are no longer required to file an amended petition. It is further
ORDERED that, on or before October 21, 2022, petitioner Joy Garvey shall file a ratification of petition (see form attached) bearing her original signature (a "wet ink" signature, not a photocopy). Failure to comply with this Order may result in the dismissal for lack of jurisdiction of so much of this case relating to Joy Garvey. Petitioner is reminded to place the docket number above on any papers filed with the Court regarding this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you filed the petition to commence your case in paper form and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.