Spivey v. Comm'r of Internal Revenue

Full title: SHANTE SPIVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 25, 2022

No. 7154-21 (U.S.T.C. Jul. 25, 2022)

Opinion

7154-21

07-25-2022

SHANTE SPIVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On June 24, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's $60.00 filing fee had not been paid. On July 22, 2022, petitioner paid the Court's filing fee.

Upon due consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further

ORDERED that, on or before August 15, 2022, petitioner shall file with the Court in paper form (not electronic) a ratification of petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner states, if such be the case, that petitioner has read the Petition filed with the Court on March 2, 2021, and ratifies and affirms the filing of said document. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form that petitioner may use to ratify and affirm the filing of the Petition.