Vaughn v. Comm'r of Internal Revenue

Full title: LUELLA VAUGHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 2, 2024

No. 4164-24 (U.S.T.C. Jul. 2, 2024)

Opinion

4164-24

07-02-2024

LUELLA VAUGHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On May 29, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that petitioner had not ratified the Petition after being provided an opportunity to do so. On June 28, 2024, the Court received and filed a letter by petitioner dated June 25, 2024. Attached thereto is a Ratification of Petition by petitioner.

In view of the foregoing, petitioner's intentions to file and prosecute the case in this forum have been adequately verified. Accordingly, we will vacate our Order of Dismissal and take related action as set forth below.

Upon due consideration, 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 the Clerk of the Court shall copy the above-referenced Ratification of Petition and shall file it, as of the date of service of this Order, as petitioner's Ratification of Petition. It is further

ORDERED that respondent shall have 60 days from the date of service of this Order within which to file an answer to the Petition.