Opinion
12293-22S
09-13-2022
TENNILLE MICHELLE SPENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On May 13, 2022, 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 Order dated June 27, 2022, therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No response to the Court's Order has been received to date.
Meanwhile, respondent on July 11, 2022, also filed a a Motion To Dismiss for Lack of Jurisdiction on the same ground.
The premises considered, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERD that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is denied as moot.