Reyes v. Comm'r of Internal Revenue

Full title: JERRY REYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 16, 2024

No. 16594-23 (U.S.T.C. Jan. 16, 2024)

Opinion

16594-23

01-16-2024

JERRY REYES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On December 13, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to submit the filing fee. On January 16, 2024, petitioner paid the filing fee for this case. However, further review of the record shows that, to date, petitioner has not filed a ratification of petition as directed by the Court's Order served October 26, 2023.

In consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that the time within which petitioner shall file a ratification of petition is extended to February 16, 2024. Failure to file such a ratification by the foregoing date may result in the dismissal of this case for lack of jurisdiction. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form that petitioner may use to ratify and affirm the filing of the Petition to commence this case.