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Cunningham v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 21886-22S (U.S.T.C. Mar. 16, 2023)

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.


Summaries of

Cunningham v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 21886-22S (U.S.T.C. Mar. 16, 2023)
Case details for

Cunningham v. Comm'r of Internal Revenue

Case Details

Full title:KIMBERLY ANN CUNNINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 21886-22S (U.S.T.C. Mar. 16, 2023)