Opinion
12623-23
11-02-2023
DAVID JACKSON & JILL JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the record in the above-docketed matter, and in particular a discrepancy with respect to the address for David Jackson, it is
ORDERED that the time within which petitioner David Jackson shall file a Ratification of Petition, bearing his original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to November 22, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction as to David Jackson. 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 David Jackson with this Order a copy of the prior Order served October 3, 2023, and attached form.