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Tye v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2022
No. 10274-22 (U.S.T.C. Sep. 13, 2022)

Opinion

10274-22

09-13-2022

GERAMIE TYE & JENNIFER S. TYE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On September 7, 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 September 12, 2022, petitioners paid the Court's filing fee.

Upon further review of the Petition, filed April 29, 2022, the Court notes that the document does not bear the original signature of petitioner Jennifer S. Tye or of a practitioner admitted to practice before this Court.

Accordingly, and for cause, 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 October 12, 2022, petitioner Jennifer S. Tye shall file in paper form (not electronic) a ratification of petition bearing an original signature (not a photocopy), preferably in blue ink, in which she states, if such be the case, that she has read the Petition filed on April 29, 2022, and that she ratifies and affirms the filing of said document. Petitioners are advised that failure to file such a ratification of petition on or before such date may result in the dismissal of petitioner Jennifer S. Tye from this case or other appropriate action by the Court. It is further

ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that petitioner Jennifer S. Tye may use for purposes of ratifying the Petition.


Summaries of

Tye v. Comm'r of Internal Revenue

United States Tax Court
Sep 13, 2022
No. 10274-22 (U.S.T.C. Sep. 13, 2022)
Case details for

Tye v. Comm'r of Internal Revenue

Case Details

Full title:GERAMIE TYE & JENNIFER S. TYE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 13, 2022

Citations

No. 10274-22 (U.S.T.C. Sep. 13, 2022)