Opinion
26492-21S
03-02-2023
MICHELE ELAINE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 26, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature (or authorized digital signature) by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Order served October 28, 2021, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. By Order of Dismissal for Lack of Jurisdiction entered January 27, 2023, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Thereafter, on February 28, 2023, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. Insofar as the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner's intention to file and prosecute the case in this forum has been adequately verified. Upon due consideration and to permit entry of the stipulated decision, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered January 27, 2023, is hereby vacated and set aside.