Opinion
22413-22
03-02-2023
IRENEUSZ KOKOSZKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 7, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by Theresa Briones-Kokoszka or on her behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, the petition was signed only by Ireneusz Kokoszka. By Order served October 31, 2022, the Court therefore directed Theresa Briones-Kokoszka to ratify and affirm the previous filing of the petition herein. A Ratification of Petition from Theresa Briones-Kokoszka was then timely received on November 15, 2022. However, due to inadvertent error, that document was never properly placed on the record in this case. Hence, an Order was issued January 17, 2023, dismissing Theresa Briones-Kokoszka from the case for the apparent failure to ratify.
At this juncture, the Ratification of Petition has come to the attention of the Court. Accordingly, the premises considered, it is
ORDERD that the Clerk of the Court is directed to file Theresa Briones-Kokoszka's Ratification of Petition as of the November 15, 2022, date received. It is further
ORDERED that the Court's Order served January 17, 2023, is hereby vacated and set aside, with the caption of this case thereby reverting to reading: "Ireneusz Kokoszka & Theresa Briones-Kokoszka, Petitioners v. Commissioner of Internal Revenue, Respondent".