Opinion
27594-21
02-07-2022
CAROL JONES & WILFRED JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 1, 2021, petitioners filed a First Amended Petition. Upon further review of that filing, however, the Court notes that it has not been properly executed in full: It does not bear the original signature of petitioner Wilfred Jones or a representative on his behalf with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, the First Amended Petition bears the original signature of petitioner Carol Jones only. Neither individual appears to have properly executed the Petition filed to commence this case.
In view of the foregoing, the Court currently does not have jurisdiction to consider this case as to Mr. Jones. Therefore, to provide him an opportunity to avoid being dismissed from this case for lack of jurisdiction, we will direct him to file a Ratification of First Amended Petition as set forth below.
Additionally, and upon further review of the record, the Court notes that in this case petitioners seek redetermination of a deficiency and I.R.C. section 6651(a)(1) addition to tax determined by Notice of Deficiency dated July 16, 2021, and issued for the 2018 taxable year. However, the Court notes that the copy of the Notice of Deficiency attached to the Petition appears to have been sent to Mrs. Jones only. Nevertheless, based on a review of the attachments to that Notice, it appears that the Notice was jointly issued to Mr. and Mrs. Jones, insofar as petitioners appear to have filed jointly for the 2018 taxable year. We will therefore direct respondent to take such action in this case as set forth below.
Accordingly, and for cause, it is
ORDERED that, on or before March 7, 2022, petitioner Wilfred Jones shall file with the Court a Ratification of First Amended Petition, bearing Mr. Jones's original signature (preferably in blue ink), in which he states, if such be the case, that he has read the First Amended Petition, filed December 1, 2021, and that he ratifies and affirms the filing of said document. If no such Ratification of First Amended Petition is received by that date, the Court may dismiss Mr. Jones from this case for lack of jurisdiction. Mr. Jones should note that the Ratification of First Amended Petition may not be filed electronically, and that the Tax Court, unlike the Internal Revenue Service, does not recognize powers of attorney. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that petitioner Wilfred Jones may use to comply therewith. It is further
ORDERED that, on or before April 8, 2022, respondent shall file an Answer to petitioners' First Amended Petition. If the Notice of Deficiency that forms the basis of this case was issued jointly to petitioners, as it appears, respondent shall attach to such Answer a copy of the Notice that was sent to petitioner Wilfred Jones.
RATIFICATION OF FIRST AMENDED PETITION
I, Wilfred Jones, have read the First Amended Petition filed with the Court on December 1, 2021, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.