Opinion
10859-21S
03-28-2022
Marisa Joseph-Jennings Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Eunkyong Choi Special Trial Judge
On March 30, 2021, petitioner Eric Jennings filed a joint petition with the Court for both he and his wife. However, his signature was illegible. On June 14, 2021, the Court served an Order that on or before July 26, 2021, petitioner Eric Jennings shall file with the Court a duly signed Ratification of Petition. Having received nothing from petitioner, on August 24, 2021, the Court issued an Order that, on its own motion, so much of this case relating to Eric Jennings is dismissed for lack of jurisdiction. On March 21, 2022, petitioner Eric Jennings mailed the Court a signed letter intended to serve as a Ratification of Petition. For cause, it is hereby
ORDERED that the Court's Order served August 24, 2021, is vacated and set aside. It is further
ORDERED that the letter filed March 21, 2022, shall serve as a Ratification of Petition and is permitted and made part of the record. It is further
ORDERED that the caption in this case is amended to read, "Eric Jennings & Marisa Joseph-Jennings, Petitioners v. Commissioner of Internal Revenue, Respondent."