Opinion
12833-20S
10-07-2021
Jermaine Alexander McCoy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 3, 2020, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The Court therefore directed petitioner, on or before February 16, 2021, to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. By Order of Dismissal for Lack of Jurisdiction entered September 24, 2021, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Subsequently, on October 4, 2021, the Court received from petitioner a properly signed Ratification of Petition in this case. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 24, 2021, is hereby vacated and set aside.
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