Opinion
7673-24
05-23-2024
AMERICAN BALANCING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case on May 8, 2024, does not bear the original signature of an authorized officer or member of petitioner or the original signature of a practitioner admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure.
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney and Trevor Hall is not admitted to practice before the Court. Upon due consideration and for cause, it is
ORDERED that, on or before June 21, 2024, petitioner shall file a proper ratification of petition (see form attached) bearing the signature of an officer of the business entity. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which may be used by petitioner for purposes of ratifying the petition.