Opinion
20089-23L
03-21-2024
WINDA ENTERPRISES INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition filed to commence this case was not signed by an officer or other similar authorized representative of petitioner. By Order served December 26, 2023, the Court directed petitioner to file a Ratification of Petition. No response was received from petitioner. Accordingly, by Order of Dismissal for Lack of Jurisdiction entered February 14, 2024, the Court dismissed this case for lack of jurisdiction.
On March 14, 2024, attorney David Yan entered an appearance for petitioner and filed a Ratification of Petition signed by himself. However, because Mr. Yan indicates in that Ratification that he is the attorney for petitioner and not an officer or other similar representative of petitioner, that Ratification is improper.
Upon due consideration of the foregoing, it is
ORDERED that the Ratification of Petition, filed March 14, 2024, is stricken from the Court's record and this case remains closed. It is further
ORDERED that, on or before April 11, 2024, petitioner may file a proper Ratification of Petition, signed by an officer or other similar authorized representative of petitioner. Petitioner is advised that the Ratification of Petition for this case may be filed electronically.