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Perry v. Comm'r of Internal Revenue

United States Tax Court
Oct 6, 2021
No. 3125-21 (U.S.T.C. Oct. 6, 2021)

Opinion

3125-21

10-06-2021

Vicki Perry, Petitioner v. Commissioner of Internal Revenue, Respondent


ORDER

Maurice B. Foley Chief Judge.

By Order of Dismissal for Lack of Jurisdiction entered August 11, 2021, this case was dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee for this case. The filing fee has since been paid.

Petitioner also has submitted a ratification of petition as directed by the Court's Order issued April 4, 2021. That ratification of petition, however, is improper as it sets forth an incorrect date on which the petition was filed to commence this case. Accordingly, that document will not be filed in the record in this case.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, the Court's Order of Dismissal for Lack of Jurisdiction entered August 11, 2021, is vacated and set aside. It is further

ORDERED that the time within which petitioner shall file a Ratification of Petition (see form attached) bearing petitioner's original signature (a "wet ink" signature, not a photocopy or one made using cursive font) is extended to October 22, 2021. Failure to comply with this Order may result in the dismissal for lack of jurisdiction. Petitioner should note that the Ratification of Petition may not be filed electronically.

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Summaries of

Perry v. Comm'r of Internal Revenue

United States Tax Court
Oct 6, 2021
No. 3125-21 (U.S.T.C. Oct. 6, 2021)
Case details for

Perry v. Comm'r of Internal Revenue

Case Details

Full title:Vicki Perry, Petitioner v. Commissioner of Internal Revenue, Respondent

Court:United States Tax Court

Date published: Oct 6, 2021

Citations

No. 3125-21 (U.S.T.C. Oct. 6, 2021)