Opinion
29603-21
02-18-2022
Ruth Cunningham & William Cunningham, Deceased, Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
The Petition filed to commence this case served on November 5, 2021, was not properly executed in that it did not bear the original signature of petitioners or of a practitioner admitted and recognized to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Rather, it appears that petitioners' non-attorney representative who is not admitted to practice before this Court signed the petition on petitioners' behalf. The United States Tax Court, which is separate and independent from the IRS, has certain requirements that must be met before an individual can be recognized as representing petitioners before the Court. The Court has prepared Q&A's on the subject "Representing a Taxpayer Before the U.S. Tax Court. A copy of these Q&A's are attached to this order. The Court also encourages practitioners and non-attorneys seeking admission to practice before the Court to consult "Guidance for Practitioners" on the Court's website at www.ustaxcourt.gov/ practitioners.html. At this juncture, Rita Eschmann will not be associated with this case and we encourage petitioners' representative to review the Court's admissions requirements.
By Order issued November 5, 2021, the Court directed petitioner to pay the Court's filing fee of $60.00 by December 20, 2021. Petitioners have failed to pay the Court's filing fee.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED 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 April 5 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, on or before April 5, 2022, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on her behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Rita Eschmann at the address which is listed for her in the petition.