Opinion
9545-20
06-25-2021
LAWRENCE T. CONNELLY AND KATHRYN A. CONNELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On July 10, 2020, the Court received and filed the petition to commence this case. That petition does not bear the original signatures of petitioners, as required by the Tax Court Rules of Practice and Procedure. By Order dated September 11, 2020, this Court, which is separate and independent from the IRS, directed petitioners to file an amended petition and pay the Court's $60.00 filing fee for this case. To date, the Court has received no response from petitioners. However, upon further review of the record, it appears that a ratification of petition, rather than an amended petition, is needed from petitioners.
Accordingly, for cause, it is
ORDERED that petitioners are no longer required to file an amended petition. It is further
ORDERED that, on or before July 26, 2021, petitioners shall file a proper ratification of petition (see form attached) bearing their original signatures (a "wet ink" signature, not a photocopy). Petitioners should note that the ratification of petition may not be filed electronically. It is further
ORDERED that the time within which petitioners shall pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available by clicking "eFiling & Case Maintenance", then clicking on "Case Related Forms" on the Court's website, www.ustaxcourt.gov) is extended to July 26, 2021. Petitioners are advised that the filing fee may be paid through Pay.gov, which accepts certain credit and debit cards. Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court. It is further
ORDERED that, on or before September 17, 2021, respondent shall move with respect or file an answer to the petition.
RATIFICATION OF PETITION
We have read the petition received and filed by the Court on July 10, 2020, and hereby ratify and affirm the filing of that document by signing below.
Signed
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Lawrence T. Connelly
Date
Signed
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Kathryn A. Connelly
Date