Opinion
29755-21
10-18-2022
LANCE MILLS & KASEY MILLS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 7, 2021, petitioners filed the petition to commence this case. That petition does not bear either the original ("wet ink") signatures of petitioners or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. By Order of Dismissal for Lack of Jurisdiction, entered September 26, 2022, this case was dismissed for petitioners' failure to file a ratification of petition bearing their original signatures, as directed by the Court by Order served November 30, 2021.
On October 17, 2022, petitioners paid the filing fee for this case. However, no ratification of petition has been received from petitioners. Petitioners are advised that the Court, on its own motion, will not consider reinstating this case unless petitioners file a ratification of petition (see attached form) bearing their original signatures within 30 days from the date of service of this Order.
RATIFICATION OF PETITION
I/We have read the petition received and filed by the Court on _____ and hereby ratify and affirm the filing of that document by signing below.