Opinion
18004-21
11-04-2021
La'Shundra Brown, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
An imperfect petition was filed to commence this case on May 21, 2021. The petition was not properly executed in that it did not bear the original signature of petitioner or of a practitioner admitted to practice before this Court. The Court's $60.00 filing fee was not paid. Accordingly, the Court thereafter directed petitioner, by Order served August 12, 2021, to pay the Court's filing fee, and by Order served August 16, 2021, to file a Ratification of Petition. To date, petitioner has not complied with the foregoing Orders.
On September 21, 2021, respondent filed an answer to the petition. Therein, respondent states that he has attached thereto, as Exhibit A, a complete copy of the notice of deficiency upon which this case is based. However, no such document is attached to the answer.
Upon due consideration, it is
ORDERED that, on or before December 3, 2021, respondent shall file a response to this Order and shall attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition is hereby extended to December 3, 2021. Petitioner shall file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner states, if such be the case, that petitioner has read the petition filed on May 21, 2021, and ratifies and affirms the filing of said document. 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 may be used by petitioner for purposes of ratifying the petition. It is further
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee is hereby extended to December 3, 2021. Waiver of the Court's filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available by clicking on "Case Related Forms" under the "eFiling & Case Maintenance" tab of the Court's website at www.ustaxcourt.gov. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner.
Petitioner is hereby advised that failure to file a Ratification of Petition or pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee) as directed above may result in the dismissal of this case.