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Ross v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12599-22S (U.S.T.C. Aug. 12, 2022)

Opinion

12599-22S

08-12-2022

BRADLEY MICHAEL ROSS & AMANDA MICHELE ROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The petition to commence this case was electronically filed using petitioner Bradley Michael Ross' login information, which serves as his electronic signature on the petition. However, the petition was not properly executed by petitioner Amanda Michele Ross in that it does not bear an acceptable digitized or imaged signature of petitioner or of someone lawfully authorized to represent petitioner before this Court, as required by the Tax Court Rules of Practice and Procedure. On July 21, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Amanda Michele Ross and to Change Caption (motion to dismiss) on the ground that the petition was not properly executed by Amanda Michele Ross. Accordingly, the Court will direct petitioner Amanda Michele Ross to file a proper ratification of petition in order to remain a party in this case. Petitioners also may file an objection to respondent's motion to dismiss.

Upon due consideration, it is

ORDERED that on or before September 2, 2022, petitioner Amanda Michele Ross shall file a proper ratification of petition (see form attached) bearing her original signature or, if filed electronically, an imaged or digitized signature acceptable to the Court (see Frequently Asked Questions About DAWSON on the Court's website, www.ustaxcourt.gov). Failure to comply with this Order may result in the dismissal for lack of jurisdiction of so much of this case relating to Amanda Michele Ross. It is further

ORDERED that, on or before September 2, 2022, petitioners may file an objection to respondent's above-referenced motion to dismiss.

RATIFICATION OF PETITION

I have read the petition received and filed by the Court on my behalf on June 6, 2022, and hereby ratify and affirm the filing of that document by signing below.


Summaries of

Ross v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12599-22S (U.S.T.C. Aug. 12, 2022)
Case details for

Ross v. Comm'r of Internal Revenue

Case Details

Full title:BRADLEY MICHAEL ROSS & AMANDA MICHELE ROSS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 12599-22S (U.S.T.C. Aug. 12, 2022)