Opinion
21185-21S
11-08-2021
DANIEL ALVAREZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 10, 2021, the Court received and filed the petition to commence this case. The petition was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated September 10, 2021, the Court directed petitioner to file a ratification of petition. The copy of the Court's Order served on petitioner was subsequently received by the Court as returned mail. Petitioner's address in the Court's record has been changed as a result.
In view of the foregoing, it is
ORDERED that the time within which petitioner shall file a properly signed ratification of petition (see form attached) is extended to November 30, 2021. Petitioner is advised that his signature on the ratification shall be a "wet ink" signature, not a photocopy. Furthermore, the ratification of petition may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
I have read the petition received and filed by the Court on June 10, 2021, and hereby ratify and affirm the filing of that document by signing below.