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Martinez-Canale v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 5081-22 (U.S.T.C. Aug. 19, 2022)

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.


Summaries of

Martinez-Canale v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 5081-22 (U.S.T.C. Aug. 19, 2022)
Case details for

Martinez-Canale v. Comm'r of Internal Revenue

Case Details

Full title:MONICA MARTINEZ-CANALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 5081-22 (U.S.T.C. Aug. 19, 2022)