Opinion
10325-20
10-12-2021
RICHARD J. CALLAHAN & CARREEN G. CALLAHAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 23, 2021, the Court received from petitioners a letter, which was filed as the petition to commence this case in order to protect the taxpayers' interests to the extent possible. The petition was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated August 20, 2021, the Court directed petitioners, on or before September 20, 2021, to file a ratification of the petition filed in this case on petitioners' behalf. The Court subsequently received the copy of that Order served on petitioners as returned mail.
Upon due consideration, it is
ORDERED that the time within which petitioners shall file in paper form a proper Ratification of Petition (see attached form) bearing petitioners' original signatures ("wet ink" signatures, not a photocopy) is extended to October 28, 2021. Petitioners are advised that the Ratification of Petition may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
We have read the petition filed on our behalf by the Court on March 23, 2021, and hereby ratify and affirm the filing of that document by signing below.
Signed Richard J. Callahan
Signed Carreen G. Callahan
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