Opinion
19729-23
01-26-2024
LAVON D. MILLER & AUTUMN R. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 14, 2023, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the filer. If the petition requires a signature in addition to that of the eFilier, such as in a case where both spouses are petitioners, the Petition should be signed by the additional party. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using an email address belonging to Melissafrostyls@outlook.com and thus the petition is treated as having been signed by that individual and on behalf of petitioners. Further the petition does not bear the signatures of petitioners or of a practitioner admitted to practice before the Court. In accordance therewith and to protect all potential parties, the case opened was captioned in the names of both Lavon D. Miller and Autumn R. Miller, but the email address used to file the petition does not appear to correspond with petitioners and any potential representation by the individual remains unclear.
In general, Rule 60(a) of the Tax Court Rules of Practice and Procedure directs that a case shall be brought by the individual against whom a deficiency or liability has been asserted or by a fiduciary legally authorized to institute a case on behalf of such person. The burden of proving that the Court has jurisdiction is on the taxpayer, and unless the petition is filed by the taxpayer or someone lawfully authorized to act on his or her behalf, the Court lacks jurisdiction. Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). In this connection, it should be noted that the Court, unlike the Internal Revenue Service (IRS), does not recognize powers of attorney as sufficient.
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' signatures and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that on or before March 11, 2024, petitioners shall file with the Court a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order the Court's Q&As on the subject "Representing a Taxpayer Before the U.S. T ax Court." It is furthe
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioners at the address of record in this case.
RATIFICATION OF PETITION
___, have read the Petition filed with the Court on__and do hereby ratify and affirm the filing of said document by affixing my signature hereto.