Opinion
15610-21
09-20-2021
Michael R. Latham Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On September 15, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review has revealed multiple issues preventing entry. First, the decision is signed on petitioner's behalf by an attorney, whereas the instant case is presently a pro se proceeding. Additionally, jurisdiction is currently lacking, insofar as no Ratification of Petition, in paper form and signed by petitioner with an original signature, has been filed. Likewise lacking is the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed September 15, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before October 15, 2021, respondent shall file a report and shall attach thereto a complete copy of the notice of deficiency for 2018 issued to petitioner. 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 October 29, 2021. 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 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 petitioner a copy of the Order and attachments previously served August 12, 2021.
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