Opinion
5630-22
08-02-2022
RICHARD COLE & BROOKE COLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 23, 2022, and May 11, 2022, the Court issued above-docketed matter Orders directing the payment of the Court's $60.00 filing fee for this case and the filing of an Amended Petition. Subsequently, following interim submissions, petitioners on June 23, 2022, filed a Motion for Extension of Time. A First Amended Petition followed on June 24, 2022, but the filing fee has remained unpaid. A document improperly characterized as a declaration was also filed on the same date. Additionally, the First Amended Petition was not properly signed by petitioner Brooke Cole.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that petitioners' Motion for Extension of Time, filed June 23, 2022, is granted in that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to August 29, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction. It is further
ORDERED that the document filed June 24, 2022, at Docket Entry #11, shall be recharacterized as a First Amendment to First Amended Petition. It is further
ORDERED that, on or before August 29, 2022, petitioner Brooke Cole shall file with the Court a Ratification of Amended Petition, bearing her original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the Amended Petition filed June 24, 2022, and ratifies and affirms the filing of said document. If no such Ratification of Amended Petition is received by that date, the Court may dismiss this case in part for lack of jurisdiction as to Brooke Cole.