Opinion
14000-20
10-18-2022
STEVE SILVERBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 17, 2020, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The Court by Orders dated February 24, 2021, and April 9, 2021, therefore directed petitioner to ratify and affirm the previous filing of the petition herein. However, no Ratification of Petition signed by petitioner has been received. The signature of counsel or of a power of attorney on a Ratification of Petitioner or an Entry of Appearance is not sufficient.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
The Court, on its own motion, will consider reinstating the case if as previously directed the petition is ratified within 30 days from the date of service of this order.