Opinion
13432-21
03-20-2023
ESTATE OF PAUL HOLSCHER, DECEASED, GARY HOLSCHER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the time within which Gary Holscher shall file a Ratification of Petition, bearing his original signature (preferably in blue ink) and ratifying the petition previously filed on behalf of the Estate of Paul Holscher, Deceased, and shall pay the filing fee or submit an application for waiver thereof, is hereby extended to April 20, 2023. If no such Ratification of Petition and filing fee are 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.