Opinion
27587-22
04-25-2023
WARREN DALE MCCONNELL, JR. & BETTY-ANN MCCONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The petition filed to commence this case on December 19, 2022, does not bear the original signature of petitioners or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated February 3, 2023, the Court directed petitioners, on or before March 20, 2023, to ratify and affirm the petition filed on their behalf in this case. Petitioners have not complied with the Court's Order.
On April 14, 2023, petitioner Betty-Ann McConnell filed a Notice of Change of Address.
For cause, it is
ORDERED that the time within which petitioners shall file a ratification of petition, bearing their original signatures (preferably in blue ink), is extended to May 16, 2023. If no such ratification of petition is received by May 16, 2023, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the ratification of petition may not be filed electronically.