Opinion
10270-21
11-28-2022
SHABRENA HAMMONDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 7, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner Tory J. Hammonds 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 September 2, 2021, the Court therefore directed petitioner Tory J. Hammonds to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. Hence, by Order served October 17, 2022, this case was dismissed as to petitioner Tory J. Hammonds for failure to ratify the petition as directed by the Court.
Subsequently, on November 17, 2022, the Court received from petitioner Tory J. Hammonds a properly signed Ratification of Petition. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order served October 17, 2022, is hereby vacated and set aside.