Opinion
35898-21W
01-13-2022
Julie Anne Carlson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 6, 2021, the Court received from petitioner and filed the petition to commence this case pursuant to Internal Revenue Code section 7623. That petition was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. In addition, the Court's $60.00 filing fee for this case was not filed.
Upon due consideration, it is
ORDERED that, on or before February 7, 2022, petitioner shall file in paper form a ratification of petition (see attached form) bearing her original signature (not a photocopy and not made using a cursive computer font) and pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.