Opinion
17168-21
10-20-2021
Derek Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 21, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not executed or filed 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. Subsequently, on October 4, 2021, petitioner filed a First Amendment to Petition bearing petitioner's original signature and ratifying and affirming the filing of the initial petition herein on May 11, 2021.
The premises considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is denied.