Opinion
21557-22
02-23-2023
BACH CUC BEEF JERKY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 26, 2022, this Court, which is separate and independent from the IRS, filed petitioner's petition to commence this case to protect the taxpayer's interests to the extent possible. The petition did not bear an original signature of petitioner nor a practitioner admitted to practice before this Court.
The Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. A corporation or limited liability company may generally be represented before this Court by an officer of the business entity or by a practitioner who is admitted to practice before this Court. Because the petition was not signed by an officer of the business entity or by a practitioner admitted to practice before this Court, at the present juncture we do not have jurisdiction of this matter. However, in relevant part, Tax Court Rule 60(a) provides that "A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party."
Upon due consideration and for cause, it is
ORDERED that, on or before April 7, 2023, petitioner shall file a proper ratification of petition (see form attached) bearing the original signature (a "wet ink" signature, not a photocopy) of an officer of the business entity. Petitioner should note that 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.