Opinion
19954-21
11-02-2021
Brandon Jones, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 3, 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. Accordingly, by Order served September 22, 2021, the Court directed petitioner to file, on or before November 5, 2021, a ratification of petition. To date, the Court has not received a ratification of petition.
On September 29, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that petitioner did not sign, and to date has not ratified, the petition in this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 30, 2021, petitioner shall file an objection, if any, to respondent's above-referenced motion to dismiss. It is further
ORDERED that the time within which petitioner shall file a ratification of petition is extended to November 30, 2021. Petitioner shall file with the Court such ratification of petition in paper form (and sign such form using "wet ink") as previously directed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply therewith.
Petitioner is hereby advised that failure to comply fully with this Order may result in the dismissal of this case.