Opinion
23383-22
07-21-2023
JOHN D. CALAS & LORETTA J. CALAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 24, 2022, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures of 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 appeared necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the petition previously filed.
By Order served June 1, 2023, the Court directed petitioners to so ratify the petition. A form for that purpose was provided for petitioners' use. Subsequently, on July 14, 2023, a report was filed on petitioners' behalf advising that John D. Calas had passed away.
Accordingly, upon due consideration, it is
ORDERED that the time within which petitioner Loretta J. Calas shall file a Ratification of Petition, bearing her original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to August 21, 2023. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that, on or before August 21, 2023, Loretta J. Calas shall file a report advising: (1) Whether Loretta J. Calas or any other person has been duly appointed the executor, personal representative, or fiduciary for the Estate of John D. Calas, Deceased, by a court of competent jurisdiction, attaching thereto the corresponding letters of administration or letters testamentary; or (2) whether Loretta J. Calas pursues this case as the successor in interest to the deceased spouse under California law, likewise attaching appropriate documentation.
Failure to comply with this Order may result in full or partial dismissal of the instant case, or other appropriate action by this Court.