Opinion
11497-23
10-18-2023
KYLE HORNER & JOSEPHINE HORNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of the record in the above-docketed matter, in particular the return of mail sent to petitioners as undeliverable and a recently updated address, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed is hereby extended to November 15, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners 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 petitioners with the copy of this Order a copy of the Court's prior Order served August 16, 2023, and attached form.