Opinion
5081-22
08-19-2022
MONICA MARTINEZ-CANALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 3, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not properly executed. On August 16, 2022, petitioner filed a Letter Dated August 12, 2022 which the Court will recharacterize as petitioner's ratification of petition.
Upon due consideration and for cause, it is
ORDERED that petitioner's above Letter filed August 16, 2022, is recharacterized as petitioner's Ratification of Petition. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction filed May 3, 2022, is denied.