Opinion
9619-20
09-29-2021
Ferria Kemp Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On July 10, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case. The letter appears to bear the original signature of petitioner. By Order dated September 11, 2021, the Court directed petitioner to file an amended petition. On November 10, 2021, petitioner filed an amended petition, which does not bear petitioner's signature. Accordingly, by Order dated November 19, 2020, the Court directed petitioner to file a ratification of petition.
On September 24, 2021, respondent filed a Motion for Leave to File Out of Time Answer to Amended Petition and concurrently lodged an Answer to Amended Petition.
Upon due consideration, it is
ORDERED that petitioner's amended petition is recharacterized as an Amendment to Petition. It is further
ORDERED that petitioner is no longer required to filed a ratification of petition. It is further
ORDERED that respondent's above-described motion is granted in that respondent's Answer to Amended Petition, lodged September 24, 2021, shall be filed as of the date this Order is issued as an Answer to Petition, As Amended.
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