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Manente v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 1013-23 (U.S.T.C. Mar. 3, 2023)

Opinion

1013-23

03-03-2023

VITO MANENTE & DENISE MANENTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On February 9, 2023, a petition to commence the above-docketed matter was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the filer. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Vito Manente's username and password, and thus the petition is treated as having been properly executed and filed by Vito Manente. Although the petition also bears the name of Denise Manente, the petition was not properly executed by her. She was therefore directed to file a Ratification of Petition.

However, following receipt of a response by Vito Manente to the Order for Ratification, and further review of the petition itself in this case, substantial questions have been raised as to whether Denise Manente possessed the requisite intent to petition the Court and to join as a party in this proceeding. Even whether a notice of deficiency was issued to her is ambiguous. Accordingly, pending clear indication on the part of Denise Manente of an intention to participate herein, and to conform the record to the circumstances evident to date, it is

ORDERED that this case is dismissed for lack of jurisdiction as to petitioner Denise Manente. It is further

ORDERED that the caption of this case is amended to read: "Vito Manente, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Manente v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 1013-23 (U.S.T.C. Mar. 3, 2023)
Case details for

Manente v. Comm'r of Internal Revenue

Case Details

Full title:VITO MANENTE & DENISE MANENTE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 1013-23 (U.S.T.C. Mar. 3, 2023)