Opinion
14157-21
08-19-2022
PHAT THANH & VIVIAN TRAN LE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 29, 2021, a petition was filed commencing this case. The petition does not bear the original signatures of petitioners 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. Instead, the petition was signed by petitioners' CPA. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). As such, the petition was not properly executed. Therefore, in order for this Court to acquire jurisdiction to consider this case, it appears necessary to obtain a Ratification of Petition bearing the original signatures of petitioners.
Accordingly, upon due consideration and to provide petitioners with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before September 12, 2022, petitioners shall file a Ratification of Petition, bearing their original signatures (preferably in blue ink) and ratifying the petition previously filed, in which they state, if such be the case, that they have read the petition filed March 3, 2022, and ratify and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the Ratification of Petition may not be filed electronically.