Opinion
13989-22
10-14-2022
RICHARD POSHKUS & KATHY POSHKUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served June 23 and July 1, 2022, the Court directed petitioners topay the Court's $60.00 filing fee and file a ratification of petition. No response was received from petitioners. By Order of Dismissal for Lack of Jurisdiction entered September 28, 2022, this case was dismissed for lack of jurisdiction on the ground that petitioners failed to pay the Court's filing fee. The filing fee has since been received. However, petitioners have not yet filed a ratification of petition, as previously directed by the Court.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, the Order of Dismissal for Lack of Jurisdiction entered September 28, 2022, is vacated and set aside. It is further
ORDERED that the due date by which petitioners shall file ratification of petition is extended to November 7, 2022. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you filed the petition to commence your case in paper form and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.