Opinion
30163-21
12-27-2021
Thomas D. Wolsey, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On December 22, 2021, an Amended Petition was filed in the above-docketed case. That Amended Petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The initial Petition commencing this proceeding had also not been signed. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Amended Petition bearing petitioner's original signature and ratifying the Amended Petition previously filed.
Accordingly, upon due consideration and to provide petitioner with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before March 7, 2022, petitioner shall file with the Court a Ratification of Amended Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the Amended Petition filed December 22, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Amended Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of Amended Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.