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Rosario v. Comm'r of Internal Revenue

United States Tax Court
Jul 27, 2022
No. 10543-21S (U.S.T.C. Jul. 27, 2022)

Opinion

10543-21S

07-27-2022

MARISOL ROSARIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On July 18, 2022, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review reveals two problems that prevent entry. First, the decision is incomplete, insofar as the signature of counsel for respondent is not dated. Second, because the petition was initially treated as pro se, and petitioner has never filed a Ratification of Petition, the signature of counsel on the decision is insufficient to deem the petition ratified. Rather, either petitioner must file a Ratification of Petition or petitioner must also personally sign the Proposed Stipulated Decision.

The premises considered, and for cause, it is

ORDERED that the Proposed Stipulated Decision, filed July 18, 2022, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to August 26, 2022. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction.


Summaries of

Rosario v. Comm'r of Internal Revenue

United States Tax Court
Jul 27, 2022
No. 10543-21S (U.S.T.C. Jul. 27, 2022)
Case details for

Rosario v. Comm'r of Internal Revenue

Case Details

Full title:MARISOL ROSARIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jul 27, 2022

Citations

No. 10543-21S (U.S.T.C. Jul. 27, 2022)