Opinion
29300-21
02-17-2022
Brooke Michelle Hamlett Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 10, 2021, respondent filed in the above-captioned case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not executed or filed 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. The original petition had been unsigned. By Order dated December 30, 2021, the Court directed petitioner to file a Ratification of Petition, duly signed, in which petitioner stated, if such be the case, that petitioner had read the petition filed September 7, 2021, and ratified and affirmed the filing of said document.
Thereafter, on January 26, 2022, petitioner filed an Ratification of Petition ratifying the underlying petition.
The premises considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is denied.