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Commissioner of Internal Revenue, Respondent. Conversely, the motion will be granted if such reply is not filed as directed, thereby deeming admitted for purposes of this case the affirmative allegations set forth in the answer. Van Den Heuvel , on the ground that the petition was not executed or filed by Kelly Y. Van Den Heuvel or on her behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Van Den Heuvel shall file with the Court a Ratification of Petition, bearing her original signature preferably in blue ink , in which petitioner states, if such be the case, that she has read the petition filed June 29, , and ratifies and affirms the filing of said document.