Opinion
16157-22S
06-23-2023
YOUNG AH CHOI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 11, 2022, a petition was filed commencing this case. The petition does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Instead, the petition was signed by petitioner's CPA, Wayne B. Brecher. By Order served May 30, 2023, the Court directed petitioner to file a ratification of petition, on or before July 14, 2023. On June 16, 2023, Mr. Brecher filed a ratification of petition.
The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982). As such, the petition was not properly executed. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing the original signature of petitioner.
Accordingly, upon due consideration, it is
ORDERED that Wayne Brecher's Ratification of Petition, filed June 16, 2023, is deemed stricken from the record.
Petitioner may still file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed, in which petitioner states, if such be the case, that petitioner has read the petition filed July 11, 2022, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by July 14, 2023, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of Petition may not be filed electronically.