Opinion
22013-22S
09-05-2023
CHENLIANG DU & SHANSHAN YANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 1, 2023, a First Amended Petition was filed in the above-docketed case. That First Amended Petition, however, was not fully and properly executed in that it did not bear the original signature of petitioner Shanshan Yang or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The original petition filed October 4, 2022, had also not been signed, and only petitioner Chenliang Du had signed the First Amended Petitioner. Therefore, in order for this Court to acquire jurisdiction to consider this case as to Shanshan Yang, it is necessary to obtain a Ratification of First Amended Petition bearing petitioner Shanshan Yang's original signature and ratifying the petition previously filed.
Accordingly, upon due consideration and to provide petitioners with an opportunity to avoid dismissal of this case as to Shanshan Yang, it is
ORDERED that, on or before October 5, 2023, petitioner Shanshan Yang shall file with the Court a Ratification of First Amended Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the First Amended Petition filed September 1, 2023, and ratifies and affirms the filing of said document. If no such Ratification of First Amended 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.