Opinion
6261-20S
12-28-2021
Theodore R. Caldwell, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 10, 2020, the Court filed the petition to commence this case. That petition 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. By Order dated July 31, 2020, the Court directed petitioner, on or before September 14, 2020, to ratify the petition. A form for that purpose was provided for his use. To date, petitioner has failed to comply with the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing the original signature (preferably in blue ink) of petitioner and ratifying the petition filed on July 10, 2020, is hereby extended to February 11, 2022. Petitioner should note that the Ratification of Petition may not be filed electronically.
RATIFICATION OF PETITION
__, have read the Ratification of Petition filed with the Court on __ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.