Opinion
16180-22
12-02-2022
ENRIQUE CASTRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 5, 2022, unsigned correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served July 22 and 25, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee, or submit an application for waiver thereof, and to file a Ratification of Petition bearing his original signature, respectively. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered November 1, 2022, this case was dismissed.
Subsequently, on November 30, 2022, the Court received from petitioner payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 1, 2022, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to December 30, 2022. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.