Opinion
8253-22
09-20-2022
JENNIFER MCLEAN & RICHARD MCLEAN, Petitioners 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 the document filed September 16, 2022, by petitioners at Docket Entry #7, shall be recharacterized as a First Amendment to Petition. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to October 17, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction. It is further
ORDERED that, on or before October 17, 2022, petitioners shall file with the Court a Ratification of Petition, bearing BOTH petitioners' original signatures (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the petition filed April 4, 2022, and ratify and affirm the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.