Opinion
9568-21
10-27-2021
Scott Hansen, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 16, 2021, a First Amended Petition was filed in the above-docketed case. That First Amended 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. The initial Petition filed March 22, 2021, had also not been signed. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of First Amended Petition bearing petitioner's original signature and ratifying the First Amended Petition previously filed.
Accordingly, upon due consideration and to provide petitioner with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before November 26, 2021, petitioner shall file with the Court a Ratification of First Amended Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the First Amended Petition filed July 16, 2021, and ratifies and affirms the filing of said document. If no such Ratification of First Amended Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Ratification of First Amended Petition may NOT be filed electronically, and 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 attach to the copy of this Order served on petitioner a form which may be used for the purpose of ratifying the First Amended Petition.