Opinion
14008-23S
05-21-2024
FRANK J. GLEESON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 14, 2024, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, and on March 7, 2024, respondent filed a response to petitioner's Motion.
On March 12, 2024, the Court directed petitioner to file a supplement to his Motion, which supplement petitioner filed on March 26, 2024. Therein petitioner states that, in filing the Petition to commence this case, he was acting on behalf of himself and his spouse, Michelle J. Gleeson, and requests that she be added as a petitioner in this case.
In pertinent part Tax Court Rule 60(a) provides that “A case timely brought shall not be dismissed on the ground it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party.” The Note accompanying Rule 60(a) elaborates that “Where the intention is to file a petition on behalf of a party, the scope of this provision permits correction of errors as to the proper party or his identity made in a petition otherwise timely and correct.” See 60 T.C. 1094; see also, e.g., Holt v. Commissioner, 67 T.C. 829 (1977) (concluding that “Since the facts of this case establish to our satisfaction that Ernest B. Holt was acting for both himself and Leslie L. Holt in sending the letter which was filed herein as the timely imperfect petition, we will deny the Commissioner's motion to dismiss for lack of jurisdiction as to Leslie L. Holt and to change the caption.”); Brooks v. Commissioner, 63 T.C. 709, 714-16 (1975).
Accordingly, we will permit Michelle J. Gleeson the opportunity to ratify the petition filed in this case.
Upon due consideration, it is
ORDERED that, on or before June 11, 2024, Michelle J. Gleeson shall file a ratification of petition ratifying and affirming the petition filed in this case. Michelle J. Gleeson is reminded that ratification of petition may not be electronically filed, but must instead be filed with the Court in paper form and bear her original signature. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a ratification of petition form which Michelle J. Gleeson may use to ratify the petition in this case.
RATIFICATION OF PETITION
_____, have read the Petition filed with he Court on____and do hereby ratify and affirm the filing of said document by affxing my signature hereto.