Opinion
16729-21S
10-29-2021
Christian Albert Scharen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On May 10, 2021, petitioner filed the petition to commence this case. That petition was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order issued August 3, 2021, the Court directed petitioner to file a ratification of petition, ratifying and affirming the petition filed on his behalf. On August 23, 2021, petitioner filed a Letter Dated August 16, 2021, indicating that this matter has been resolved with the IRS and he no longer wishes to continue to prosecute this case. Petitioner's letter suggests that petitioner does not intend to file a 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 petitioner failed to file a ratification of petition. 1