Opinion
12887-22S
01-25-2023
ROLAND ORELIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
It has come to the Court's attention that the Imperfect Petition filed on May 26, 2022, was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. It appears that petitioner's non-attorney representative who is not admitted to practice before this Court signed the petition on petitioner's behalf. On August 22, 2022, petitioner filed an Amended Petition and again did not bear the original signature of petitioner or of a practitioner admitted and recognized to practice before the Tax Court. A review of the record shows that a jurisdictional problem in this case remains. In order for this Court to acquire jurisdiction to consider this case, it remains necessary to obtain a Ratification of First Amended Petition bearing petitioner's original signature and ratifying the document previously filed.
The premises considered, and for cause, it is
ORDERED that, on or before February 24, 2023, petitioner shall file with the Court a Ratification of First Amended Petition bearing petitioner's original signature in which he states, if such be the case, that he has read the amended petition filed on August 22, 2022, and ratify and affirms the filing of said document. If so such Ratification of First Amended Petition is received by that date, the Court may dismiss this case of lack of jurisdiction. Petitioner should not that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorneys.