Opinion
9701-21
10-31-2022
KIMQUY T. HUYNH & HUNG N. TRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 22, 2021, petitioners filed the petition to commence this case seeking review of a notice of deficiency for taxable year 2017 issued to petitioners. That petition was not properly executed in that it did not bear the original signatures of petitioner Hung N. Tran or an original signature of a practitioner admitted to practice before the Court as required by the Tax Court Rules of Practice and Procedure. On June 4, 2021, the Court issued an order directing petitioner Hung N. Tran to file a ratification of the petition. As of date, no ratification of petition has been received from petitioner Hung N. Tran.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner Hung N. Tran shall file a Ratification of Petition, bearing his original signature (preferably in blue ink), is extended to November 30, 2022. If no such ratification of petition is received by November 30, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the ratification of petition may not be filed electronically. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner Hung N. Tran a form which may be used by petitioner for purposes of ratifying the petition.