Opinion
7535-24
06-21-2024
NORMAN D. COVELL & ELIZABETH A. COVELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
It has come to the Court's attention that the Petition filed in this case on May 7, 2024, was not properly executed in that it does not bear the original signature of petitioner Elizabeth A. Covell or of a practitioner admitted to practice before this Court. It appears that Norman D. Covell signed the petition on her behalf. 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).
Upon due consideration and for cause, it is
ORDERED that petitioner Elizabeth A. Covell on or before July 25, 2024, shall file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Elizabeth A. Covell read the petition filed on May 7, 2024, and ratify and affirms the filing of said document. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a form which may be used by petitioner Elizabeth A. Covell for purposes of ratifying the petition.