Opinion
16617-23
04-16-2024
ASHLEY REED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2023, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court to acquire jurisdiction to consider this case, it was necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. By Orders served October 30, 2023, and March 5, 2024, the Court directed petitioner to so ratify the petition.
Subsequently, it appearing that no ratification had been filed, this case was dismissed by Order of Dismissal for Lack of Jurisdiction entered April 16, 2024, for petitioner's seeming failure to ratify the petition as directed by the Court. However, due to a crossing in mail processing, it has now come to the Court's attention that a properly signed ratification of petition had been received on April 15, 2024.
Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered April 16, 2024, is hereby vacated and set aside.