Opinion
489-21S
06-29-2021
Curtis Jerome Reed Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
The petition filed to commence this case on February 4, 2021, was not properly executed in that it does not bear petitioner's original signature, as required by the Tax Court Rules of Practice and Procedure. By Orders dated February 5 and May 6, 2021, the Court directed petitioner to file a proper ratification of petition bearing petitioner's original signature. To date, petitioner has failed to file a proper ratification of petition.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition filed to commence this case was not properly executed.