Opinion
16939-22
09-23-2022
FRANK I. STARKS, JR., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
This Court is separate and independent from the IRS. On July 8, 2022, the Court received a letter written on behalf of petitioner. The Court filed that letter as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. 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.
On September 22, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. Attached to that motion is a notice of deficiency for tax year 2020 issued to "Frank I. Starks, Jr.".
Upon due consideration of the foregoing, it is
ORDERED that the caption of this case is amended to read: "Frank I. Starks, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".
ORDERED that, on or before October 17, 2022, petitioner shall file a Ratification of Petition (see form attached) bearing his original signature. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. The Court will hold respondent's above-referenced motion in abeyance. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve this Order on petitioner at the address set forth in the notice of deficiency attached to respondent's above-referenced motion.