Opinion
17840-21
01-07-2022
Zachariah J. Cagley & Elizabeth A. Peters, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On May 20, 2021, correspondence from petitioners was filed as a Petition to commence the above-docketed case. Additional correspondence received September 1, 2021, was filed as a First Amendment to Petition. Neither document, however, was properly executed, in that they did not bear the original signatures of both petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition, as Amended, bearing petitioners' original signatures and ratifying the pleadings previously filed. Payment of the filing fee for this proceeding is also required.
Accordingly, upon due consideration and to provide petitioners with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before February 7, 2022, petitioners shall file with the Court a Ratification of Petition, as Amended, bearing both petitioners' original signatures (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the Petition filed May 20, 2021, and the First Amendment to Petition filed September 1, 2021, and ratify and affirm the filing of said documents. If no such Ratification of Petition, as Amended, is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of Petition, as Amended, may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. 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 February 7, 2022. 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.