Opinion
5829-21
06-25-2021
Steven B. Israel & Lauri S. Israel, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
The petition filed to commence this case was not properly executed in that it does not bear either the original signatures of petitioners or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. Accordingly, by Order dated May 4, 2021, the Court directed petitioners to file a ratification of petition. On June 1, 2021, petitioners filed a Letter Dated May 25, 2021, in which they indicate that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to file a ratification of petition.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not properly executed by petitioners.