Opinion
5273-22
02-21-2023
MARTIN A. PRECIADO MICHEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2022, 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. By Orders served September 14 and November 9, 2022, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No ratification in response to the Court's Orders was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered January 19, 2023, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Subsequently, on February 7, 2023, the Court received from petitioner a properly signed First Amended Petition. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 19, 2023, is hereby vacated and set aside.