Opinion
18029-22S
03-14-2023
CHRISTIAN FOGLAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 8, 2020, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court 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.
By Order served August 23, 2022, the Court directed petitioner to so ratify the petition. A form for that purpose was provided for petitioner's use. To date, nothing has been received from petitioner.
Accordingly, upon due consideration and to provide petitioner with a final opportunity to avoid dismissal of this case, it is
ORDERED that the time within which petitioner 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 7, 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. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioner with the copy of this Order a copy of the Order and attached form previously served August 23, 2022.