Opinion
35939-21
04-29-2022
KRISTIN L. KINAS & TIMOTHY C. KINAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case was not properly executed in that it does not bear the original signatures of petitioners or of someone lawfully authorized to represent petitioners before this Court, as required by the Tax Court Rules of Practice and Procedure. On March 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the ground that the petition was not properly executed. Accordingly, the Court will direct petitioners to file a proper ratification of petition. Petitioners also may file an objection to respondent's motion to dismiss.
Upon due consideration, it is
ORDERED that on or before May 23, 2022, petitioners shall file a proper ratification of petition (see form attached) bearing petitioners' original signatures or, if filed electronically, imaged or digitized signatures acceptable to the Court (see Frequently Asked Questions About DAWSON on the Court's website, www.ustaxcourt.gov). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that, on or before May 23, 2022, petitioners may file an objection to respondent's above-referenced motion to dismiss.