Opinion
11284-23L
03-04-2024
DONALD M. ZOLIN & RACHEL ZOLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon further review of the record, the Court notes that the Petition filed to commence this case on July 13, 2023, does not bear the original signature of petitioner Rachel Zolin or (in the alternative) the original signature of a practitioner admitted to practice before this Court. Additionally, the Court notes that the notice of determination concerning collection action attached to the Petition is addressed solely to petitioner Donald M. Zolin.
In view of the foregoing, it is
ORDERED that, on or before March 27, 2024, petitioner Rachel Zolin shall file with the Court a ratification bearing her original signature and stating, if such be the case, that she has read the Petition filed on July 13, 2023, and ratifies and affirms the filing of said document. Failure to file such a ratification may result in the dismissal of this case for lack of jurisdiction as to petitioner Rachel Zolin. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that petitioner Rachel Zolin may use for purposes of ratifying and affirming the Petition. It is further
ORDERED that, on or before March 27, 2024, respondent shall file a response to this Order and attach thereto a copy of the notice of determination concerning collection action, if any, issued to petitioner Rachel Zolin for the taxable year 2019.
RATIFICATION OF PETITION
I, Rachel Zolin, have read the Petition filed with the Court on July 13, 2023, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.