Opinion
11922-21
12-02-2021
JAQUELYN ALDANA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
The petition filed to commence this case was not properly executed because it does 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. Accordingly, the Court by Order served August 11, 2021, directed petitioner to file a Ratification of Petition ratifying the initial petition with petitioner's signature. Petitioner has not complied with the Court's Order.
Subsequently, on September 10, 2021, an entry of appearance was filed in this matter by Caitlein J. Jammo and counsel has since been treated as petitioner's representative for purposes of this case. On November 18, 2021, the parties electronically filed a proposed stipulated decision for the Court's consideration that was signed by petitioner's counsel. However, a jurisdictional problem remains. In order for this Court to acquire jurisdiction to consider this case, it remains necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.
Upon due consideration, it is
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing her original signature (preferably in blue ink) is extended to December 21, 2021. If, by December 21, 2021, the ratification of petition is not received, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the ratification of petition may not be filed electronically. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which she may use for purposes of ratifying the petition.
RATIFICATION OF PETITION
I, Jaquelyn Aldana, have read the Petition filed with the Court on April 1, 2021, and hereby ratify and affirm the filing of said document by affixing my signature hereto.