Opinion
5603-22
04-26-2023
CHEYENNE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 28, 2022, a petition was filed to commence the above-docketed case. That petition was not executed with an original 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, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders served January 26, 2023, therefore directed petitioner to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. No response to the Court's Orders was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered March 24, 2023, this case was dismissed for petitioner's failure to ratify the petition and pay the fee as directed by the Court.
Subsequently, on April 24, 2023, the Court received from petitioner a properly signed First Amended Petition, as well as payment of the filing fee. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered March 24, 2023, is hereby vacated and set aside.