Opinion
5095-23
06-02-2023
ION SOLAR, LLC, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 24, 2023, petitioner filed a Motion to Change or Correct Caption. Therein respondent asserts that the proper petitioners in this case are James D. Hepburn and Brittany N. Hepburn inasmuch as the notice of deficiency on which this case is based was issued to the Hepburns, not Ion Solar LLC. Respondent indicates there is no objection to the granting of his motion. The Court notes that the document filed on March 13, 2023, as the petition to commence this case does not bear the original signatures of the Hepburns, as required by the Tax Court Rules of Practice and Procedure. Furthermore, the Court's $60.00 filing fee has not been paid.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Change or Correct Caption is granted and the caption of this case is amended to read: "James D. Hepburn and Brittany N. Hepburn, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before June 26, 2023, petitioners shall file a Ratification of Petition (see form attached) bearing their original signatures ("wet ink" signatures, not a photocopy). Failure to comply with this Order may result in dismissal of this case for lack of jurisdiction. It is further
ORDERED that the due date for petitioners to pay the Court's $60.00 filing fee (or to submit an Application for Waiver of Filing Fee for consideration) is extended to June 26, 2023. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Failure to comply with this Order may result in dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
We have read the petition received and filed by the Court on ___, and hereby ratify and affirm the filing of that document by signing below.