Opinion
21449-19
10-20-2021
Joshua Jeremaine Horton & Lacey E. Horton Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order of Dismissal for Lack of Jurisdiction, entered August 26, 2021, the Court dismissed this case on the ground that the petition was not properly executed by petitioners in that the petition did not bear petitioners' original signatures or the original signature of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. On September 27, 2021, petitioners filed a Motion to Vacate Order of Dismissal and a ratification of petition bearing petitioners' original signatures.
In view of the foregoing, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 26, 2021, is vacated and set aside.