Opinion
21886-22S
03-16-2023
KIMBERLY ANN CUNNINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Notice of Intervention by Britt Cunningham, filed December 27, 2022, in the above-docketed matter, it is
ORDERED that the caption of this case is amended to read: "Kimberly Ann Cunningham, Petitioner and Britt Cunningham, Intervenor v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner Kimberly Ann Cunningham shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to April 6, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.