Opinion
37092-21
04-26-2023
JOHN B. LANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 14, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by Erin M. Lang 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 John B. Lang. By Order served April 14, 2022, the Court therefore directed Erin M. Lang to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was received. Accordingly, on February 28, 2023, the Court entered an Order dismissing Erin M. Lang from the case for the failure to ratify. Thereafter, on March 28, 2023, Erin M. Lang filed a Ratification of Petition.
Upon due consideration and for cause, it is ORDERED that the Court's Order served February 28, 2023, is hereby vacated and set aside.