Opinion
703-21
09-28-2021
Natasha Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 16, 2021, 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. The Court therefore directed petitioner, on or before February 17, 2021, to ratify and affirm the previous filing of the petition herein. No response to the Court's Order was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 24, 2021, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Thereafter, on September 27, 2021, the Court received from the parties a Proposed Stipulated Decision resolving the underlying tax liability that was the subject of this proceeding. 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 September 24, 2021, is hereby vacated and set aside. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed February 16, 2021, shall be deemed to have been ratified and affirmed.
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