Opinion
26674-21
12-15-2021
Nancy Y. Ip-Dial, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 26, 2021, the Court filed an imperfect petition to commence this case. The petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.
On December 14, 2021, respondent filed a motion to dismiss for lack of jurisdiction, requesting that this case be dismissed on the ground that the petition was not filed (and executed) by petitioner or by someone lawfully authorized to act on her behalf.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 14, 2022, petitioner shall file an objection, if any, to respondent's above-referenced motion. It is further
ORDERED that, on or before January 14, 2022, petitioner shall file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner states, if such be the case, that petitioner has read the petition filed on July 26, 2021, and ratifies and affirms the filing of said document. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used by petitioner for purposes of ratifying the petition. It is further
ORDERED that the date by which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee) as previously directed by the Court's Order served October 15, 2021, is extended to January 14, 2022.
Petitioner is hereby advised that failure to comply fully with this Order may result in dismissal of this case.
RATIFICATION OF PETITION
I, Nancy Y. Ip-Dial, have read the petition filed with the Court on July 26, 2021, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.