Opinion
19823-23
02-29-2024
BRANDON FILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On December 11, 2023, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, the petition had been submitted petitioner pro se with only a typed name and had not been signed. Accordingly, the Court by Order served December 26, 2023, directed petitioner to file a Ratification of Petition, ratifying the initial petition with his signature. A form for that purpose was provided for petitioner's use.
Subsequently, on February 19, 2024, a proper entry of appearance was filed in this matter by counsel Frank G. Podesta, and he has since been considered petitioner's representative for purposes of this proceeding. Nonetheless, despite the foregoing efforts, a jurisdictional problem remains. Because this case was initially required to be considered as filed pro se, the signature of counsel on the entry of appearance did not ratify or cure the initial petition. Instead, in order for this Court to acquire jurisdiction to consider this case, it remains necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed.
Accordingly, upon due consideration and to provide petitioner with a final opportunity to avoid dismissal of this case, it is
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 March 27, 2024. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that 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 serve on petitioner with this Order a copy of the Court's prior Order served December 26, 2023, with its attached form.