Opinion
2829-21
09-27-2021
Richard K. Lenar and Sharon G. Lenar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 25, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case to protect the taxpayer's interests to the extent possible. That petition is signed by petitioner Richar K. Lenar. The petition does not bear the original signature of petitioner Sharon G. Lenar, as required by the Tax Court Rules of Practice and Procedure. By Order dated March 31, 2021, the Court directed petitioners to file an amended petition and pay the Court's $60.00 filing fee. By Order of Dismissal for Lack of Jurisdiction entered August 9, 2021, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee for this case. The filing fee has since been paid.
Upon due consideration, it is
ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered August 9, 2021, is vacated and set aside. It is further
ORDERED that, on or before October 18, 2021, petitioner Sharon G. Lenar shall file in paper form (not electronically) a ratification of petition, ratifying and affirming the petition filed in this case on her behalf, which shall bear the original signature of Sharon G. Lenar (a "wet ink" signature, not a photocopy). A form is attached which petitioner may use for purposes of filing the ratification of petition. Failure to comply with this Order may result in the dismissal for lack of jurisdiction of so much of this case relating to Sharon G. Lenar. It is further
ORDERED that petitioners are no longer required to file an amended petition. It is further
ORDERED that, on or before November 26, 2021, respondent shall file an answer or move with respect to the petition.
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