Opinion
20156-21
02-14-2023
JOYNITA PATRICE HOUSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 16, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition 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 Court therefore directed petitioner, on or before December 13, 2021, to file a Ratification of Petition, duly signed, in which petitioner stated, if such be the case, that petitioner had read the petition filed June 7, 2021, and ratified and affirmed the filing of said document. To date, no response to the Court's Order has been received.
The premises considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.