Opinion
10281-23S
09-28-2023
JENNIFER CASHWELL & RUSSELL BOURNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE.
On June 21, 2023, 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 is necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the petition previously filed.
By Order dated August 14, 2023, the Court directed petitioners to so ratify the petition. A form for that purpose was provided for petitioners' use. To date, nothing has been received from petitioners.
Accordingly, upon due consideration and to provide petitioners with a final opportunity to avoid dismissal of this case as to the remaining 2020 tax year, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed is hereby extended to October 24, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioners with this Order a copy of the Court's prior Order for ratification and form (Docket Index No. 7) served August 14, 2023.