Opinion
34799-21S
02-15-2022
Frank P. Lucianna and Dolores M. Lucianna Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 3, 2021, petitioner filed the petition to commence this case, seeking review with respect to a joint notice of deficiency issued to him and his spouse, Dolores M. Lucianna, for their 2018 tax year. That petition was not properly executed in that it does not bear the original signature of petitioner or of a practitioner who is admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. Accordingly, by Order issued February 3, 2022, the Court directed petitioner to file a ratification of the petition. On February 8, 2022, petitioner's spouse, Dolores M. Lucianna, lodged a ratification of petition, indicating that she wishes to be added as a petitioner in this case. To date, no ratification of petition has been received from petitioner Frank P. Lucianna.
Upon due consideration, it is
ORDERED that the ratification of petition, lodged February 8, 2022, by Dolores M. Lucianna, shall be filed as of the date this Order is issued and Dolores M. Lucianna is added as a petitioner in this case. It is further
ORDERED that the caption of this case is amended to read: "Frank P. Lucianna and Dolores M. Lucianna, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner Frank P. Lucianna shall file a properly signed ratification of petition (see form attached) is extended to March 9, 2022. Petitioner is advised that his signature on the ratification must be a "wet ink" signature, not a photocopy. The ratification of petition in this case may not be filed electronically. Failure to comply with this Order may result in the dismissal of so much of this case relating to petitioner Frank P. Lucianna.