Opinion
9258-21S
06-04-2021
Stacey Beth Mauer & Cory W. Mauer, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the record in the above-docketed matter, an inadvertent clerical error has come to the attention of the Court, as has the fact that the petition was only signed by Stacey Beth Mauer. Accordingly, the premises considered, it is
ORDERED that that caption of this case is amended to read: "Stacey Beth Mauer & Corey W. Mauer, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before July 2, 2021, petitioner Corey W. Mauer shall file with the Court a Ratification of Petition, bearing his original signature (preferably in blue ink), in which he states, if such be the case, that he has read the petition filed March 15, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case in part for lack of jurisdiction as to Corey W. Mauer. Petitioners should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.