Opinion
12356-23L
10-26-2023
REBECCA R. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that, to correct an apparent clerical error in the docketing of the case, the caption of this case shall be amended by deleting the letter "L" from the docket number, which shall now read "Docket No. 12356-23". It is further
ORDERED that, insofar as the Tax Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney, the purported Ratification of Petition filed October 10, 2023, herein at Docket Index No. 7 shall be deemed stricken from the Court's record in this case. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's 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.