Opinion
32817-21P
04-18-2022
ORDER
Maurice B. Foley Chief Judge
On October 14, 2021, petitioner filed the petition to commence this case. That petition does not bear the original signature of petitioner, as required by the Tax Court Rules of Practice and Procedure.
On January 13, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not properly executed, as required by the Tax Court Rules of Practice and Procedure.
On February 22, 2022, petitioner filed a response to motion to dismiss for lack of jurisdiction, objecting to the granting of respondent's motion. Petitioner's response appears to bear the original signature of petitioner. Thus petitioner's intention to file and prosecute this case in this forum has been adequately verified, and the Court deems the petition ratified.
On March 7, 2022, petitioner filed a motion for immediate hearing and trial.
Upon due consideration of the foregoing, it is
ORDERED that the petition filed to commence this case on October 14, 2021, is deemed ratified. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed January 13, 2022, is denied. It is further
ORDERED that respondent shall file an answer or move with respect to the petition on or before June 13, 2022. It is further
ORDERED that petitioner's motion for immediate hearing and trial, filed March 7, 2022, is denied. Petitioner is advised that this case will be calendared for trial in due course.