Opinion
14958-21
07-01-2022
ROBERT J. CRITELLI, JR. & MICHELLE CRITELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 3, 2021, petitioners filed the petition to commence this case seeking review of a notice of deficiency for taxable year 2018 issued to petitioners Robert J. Critelli, Jr., and Michelle Critelli. That petition was not properly executed in that it did not bear the original signatures of petitioners or an original signature of a practitioner admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure. On July 21, 2021, the Court issued an order directing petitioners to file a ratification of the petition. On September 7, 2021, petitioner Michelle Critelli filed a ratification of petition. As of date, no ratification of petition has been received from petitioner Robert J. Critelli.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner Robert J. Critelli, Jr. shall file a Ratification of Petition, bearing his original signature (preferably in blue ink), is extended to August 1, 2022. If no such ratification of petition is received by August 1, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the ratification of petition may not be filed electronically. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner Robert J. Critelli, Jr. a form which may be used by petitioner for purposes of ratifying the petition.
RATIFICATION OF PETITION
___, have read the Petition filed with the Court on ___ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.