Opinion
9133-23
09-29-2023
DINARA RYSALIEVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 22, 2023, 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. By Order served June 21, 2023, the Court therefore directed petitioner to ratify and affirm the previous filing of the petition herein. No ratification in response to the Court's Order was timely received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 24, 2023, this case was dismissed for petitioner's failure to ratify the petition as directed by the Court.
Subsequently, on September 20, 2023, the Court received from petitioner a properly signed ratification of petition. Accordingly, upon due consideration of the record herein, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 24, 2023, is hereby vacated and set aside.