Opinion
9610-20
09-08-2021
Jose Cortes & Elena Cortes Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 10, 2020, a petition was filed to commence the above-docketed case. That petition was not executed with original signatures by petitioners or on petitioners' behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders dated September 11, 2020, therefore directed petitioners to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 9, 2021, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Thereafter, on September 7, 2021, the Court received from petitioners payment of the Court's $60.00 filing fee. However, no Ratification Petition has been received to date.
Accordingly, the Court will reopen the case and will afford petitioners a final opportunity to file a Ratification of Petition. The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 9, 2021, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed is hereby extended to October 7, 2021. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioners should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a copy of the Court's previous September 11, 2020, Order and accompanying for form which may be used for purposes of ratifying the petition.
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