Opinion
24276-22
06-09-2023
JUANITA D. JEPSON & ALEXANDER JEPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition filed to commence this case does not bear the signature of petitioner Alexander Jepson. Accordingly, on March 27, 2023, the Court directed petitioner Alexander Jepson to file a Ratification of Petition. On April 24, 2023, the Court received a purported Ratification of Petition, signed on behalf of Alexander Jepson by "Juanita Jepson POA".
It is well settled that, unless the petition is filed by the taxpayer, or by someone lawfully authorized to act on the taxpayer's behalf, we are without jurisdiction as to that taxpayer. Fehrs v. Commissioner, 65 T.C. 346, 348-349 (1975). This Court, unlike the IRS, does not recognize powers of attorney.
Upon due consideration of the foregoing, it is
ORDERED that the Ratification of Petition, filed April 24, 2023, is deemed stricken from the Court's record in this case. It is further
ORDERED that, because petitioner failed to file a Ratification of Petition, so much of this case relating to petitioner Alexander Jepson is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Juanita Jepson, Petitioner v. Commissioner of Internal Revenue, Respondent".