Opinion
20665-22
03-24-2023
SANDRA NOBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served October 31, 2022, the Court directed petitioner to file a ratification of petition. No response was received from petitioner. By Order of Dismissal for Lack of Jurisdiction entered February 1, 2023, this case was dismissed for lack of jurisdiction on the grounds that petitioner failed to file a ratification of petition, as directed by the Court. On March 7, 2023, petitioner lodged a ratification of petition.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the above-referenced Order of Dismissal for Lack of Jurisdiction is vacated and set aside. It is further
ORDERED that petitioner's ratification of petition, lodged March 7,2023, shall be filed as of the date of service of this Order.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.