Opinion
2043-21S
10-15-2021
Michael R. Miller Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 21, 2021, 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 June 12, 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 October 6, 2021, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court
Thereafter, on October 12, 2021, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Upon due consideration and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered October 6, 2021, is hereby vacated and set aside. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed January 21, 2021, shall be deemed to have been ratified and affirmed. .