Opinion
22603-21
05-20-2022
MATTHEW P. DANIELS & ERIKA S. FREEMAN-DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE.
The petition filed to commence this case on June 25, 2021, does not bear the original signatures of petitioners, or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated September 21, 2021, the Court directed petitioners, on or before October 28, 2021, to ratify and affirm the petition filed on petitioners' behalf in this case. Petitioners have not complied with the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing petitioners' original signatures (preferably in blue ink), is extended to June 17, 2022. If no such ratification of petition is received by June 17, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the ratification of petition may not be filed electronically.
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 our signatures hereto.