Opinion
12407-21S
01-03-2023
CHARLES RAY SHIRD, II, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The petition filed to commence this case on April 13, 2021, did not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Orders served July 1 and July 28, 2021, the Court directed petitioner, to ratify and affirm the petition filed on petitioner's behalf in this case. Petitioner has not complied with the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), is extended to February 3, 2023. If no such ratification of petition is received by February 3, 2023, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the ratification of petition may not be filed electronically.
If a Ratification of Petition is not received by February 2, 2023, the Court may dismiss this case for lack of jurisdiction.