From Casetext: Smarter Legal Research

Swanson v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 7237-22L (U.S.T.C. Aug. 30, 2022)

Opinion

7237-22L

08-30-2022

MARK R. SWANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The petition in this case was filed on March 18, 2022. The petition was not properly executed in that it does not bear the original signature of petitioner or of counsel admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated April 5, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee. On May 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction in part on the ground that petitioner failed to ratify the petition. On August 24, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On August 29, 2022, the Court received payment of the filing fee. The Court will vacate the Order of Dismissal for Lack of Jurisdiction and will give petitioner an opportunity to file a Ratification of Petition and thereby allow this case to go forward.

For cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on August 24, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before September 21, 2022, petitioner shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that he has read the petition filed March 18, 2022, and ratifies and affirms the filing of said document. If no such ratification of petition is received by September 21, 2022, the Court may again dismiss this case for lack of jurisdiction. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of the Order served on petitioner a form which he may use for purposes of ratifying the petition.


Summaries of

Swanson v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 7237-22L (U.S.T.C. Aug. 30, 2022)
Case details for

Swanson v. Comm'r of Internal Revenue

Case Details

Full title:MARK R. SWANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 30, 2022

Citations

No. 7237-22L (U.S.T.C. Aug. 30, 2022)