Corn v. Comm'r of Internal Revenue

Full title: ELLEN H. CORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 12, 2022

No. 32818-21 (U.S.T.C. Aug. 12, 2022)

Opinion

32818-21

08-12-2022

ELLEN H. CORN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

For cause, the filing fee having been paid on August 8, 2022, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered July 22, 2022, is hereby vacated and set aside. It is further

ORDERED that, on or before September 2, 2022, petitioner Ellen H. Corn is directed to file a ratification of the petition submitted on her behalf. The Tax Court does not recognize powers of attorney, and failure to file a ratification may lead to the dismissal of this case or other action as the Court deems appropriate. It is further

ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order.