Opinion
34557-21S
09-15-2022
MICHAEL R. JUSTICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 20, 2021, petitioner electronically filed the petition to commence this case. On February 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not executed by petitioner.
The combination of username and password serves as the signature of the individual filing the petition. Self-Represented (Pro Se) Petitioner Guide to, at p. 11, available at www.ustaxcourt.gov. Accordingly, the Court will deny respondent's motion to dismiss.
Upon due consideration, it is ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied.