Pei v. Comm'r of Internal Revenue

Full title: STANLEY PEI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 13, 2023

No. 17564-22 (U.S.T.C. Jul. 13, 2023)

Opinion

17564-22

07-13-2023

STANLEY PEI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

By Order served August 31, 2022, the Court directed petitioner to file a ratification of petition. That Order explained that, because the Petition did not bear the original signature of petitioner (or of a practitioner admitted and recognized to practice before the Tax Court), for this Court to potentially acquire jurisdiction to consider this case, it was necessary to obtain such a ratification. To date, petitioner has failed to file a ratification of petition.

Because the Petition has not been ratified after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if as previously directed the Petition is ratified within 30 days from the date of service of this Order.