Opinion
10723-23
08-31-2023
GEOFFREY BOUGH & CHERYL CHOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record in the above-docketed matter, in particular of mail returned to the Court by the U.S. Postal Service as undeliverable, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 29, 2023, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to September 27, 2023. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction. It is further
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed is hereby extended to September 27, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioners with the copy of this Order copies of the Court's prior Order served July 6 and 12, 2023.