Opinion
20303-21
08-28-2023
DAVID B. MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge.
This case is calendared for trial at the Court's Baltimore, Maryland, trial session scheduled to begin on September 18, 2023.
On June 8, 2021, a petition was filed by David B. Mills to commence the above-docketed case. The petition was not properly executed in that it did not bear the original signature of petitioner Bernadette Mills nor of a practitioner admitted to practice before this Court. The Court therefore directed petitioner Bernadette Mills, on or before October 8, 2021, to ratify and affirm the previous filing of the petition. No response was received, and by Order served October 18, 2021, Bernadette Mills was dismissed for lack of jurisdiction.
On July 27, 2023, the Court received a ratification of petition by Bernadette Mills, which was lodged as of that date.
Upon due consideration and for cause, it is
ORDERED that the Court's Order dismissing petitioner Bernadette Mills for lack of jurisdiction, served October 18, 2021, is vacated and set aside. It is further
ORDERED that the above-referenced ratification of petition, lodged July 27, 2023, is recharacterized as petitioner Bernadette Mills' motion for leave to file out of time ratification of petition (embodying ratification of petition). It is further
ORDERED that petitioner Bernadette Mills' motion for leave to file out of time ratification of petition is granted and the ratification of petition, lodged July 27, 2023, shall be filed as of the date of this Order. It is further
ORDERED that the caption of this case is amended to read "David B. Mills & Bernadette Mills, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the parties' joint motion for continuance, filed August 10, 2023, is granted, and this case is stricken for trial from the Baltimore, Maryland, trial session scheduled to begin on September 18, 2023, and is continued generally.