Opinion
4063-21
09-14-2021
Kevin C. Shaffer Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 8, 2021, a petition was filed to commence the above-docketed case. That petition was not executed with an original signature by petitioner or on petitioner's behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor was it accompanied by payment of the Court's $60.00 filing fee. The Court by Orders dated April 15, 2021, therefore directed petitioner to ratify and affirm the previous filing of the petition herein and to pay the filing fee or submit an application for waiver thereof. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 10, 2021, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Thereafter, on September 14, 2021, the Court received from petitioner payment of the Court's $60.00 filing fee. However, no Ratification Petition has been received to date. Accordingly, the Court will reopen the case and will afford petitioner a final opportunity to file a Ratification of Petition. The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 10, 2021, is hereby vacated and set aside 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 14, 2021. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN 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 Court's previous April 15, 2021, Order and accompanying for form which may be used for purposes of ratifying the petition.
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