Opinion
19035-21
10-06-2022
JEFFREY A. LOSEY & XIAO HUA LOSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition filed to commence this case on May 27, 2021, did not bear the original signatures of petitioners or the original signature of a practitioner admitted to practice before the Court, as required by the Tax Court Rules of Practice and Procedure. By Order served August 30, 2021, the Court directed petitioners on or before October 17, 2021, to ratify and affirm the petition filed on petitioners' behalf. Petitioners have not complied with the Court's Order. On January 7, 2022, Terrence J. Moore filed an entry of appearance.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing petitioners' original signatures (preferably in blue ink), is extended to November 2, 2022. If no such ratification of petition is received by November 2, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the ratification of petition may not be filed electronically.