My Painting Sol. v. Comm'r of Internal Revenue

Full title: MY PAINTING SOLUTION, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Apr 21, 2023

No. 27883-22 (U.S.T.C. Apr. 21, 2023)

Opinion

27883-22

04-21-2023

MY PAINTING SOLUTION, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On December 27, 2022, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Rather, the petition appeared to have been submitted by counsel but had not been signed by him or her. Counsel therefore was not treated as having entered an appearance in this matter, and the petition was considered to be pro se. Therefore, in order for this Court to acquire jurisdiction to consider this case, it was necessary to obtain a Ratification of Petition bearing the original signature of an authorized corporate officer or association member, as applicable, ratifying the petition previously filed. Hence, the Court by Order served February 8, 2023, directed petitioner to so file a Ratification of Petition.

Subsequently, on March 8, 2023, a proper entry of appearance was filed in this matter by Michelle A. Angell, and she has since been considered petitioner's representative for purposes of this proceeding. Nonetheless, despite the foregoing efforts, a jurisdictional problem remains. Because this case was initially required to be considered as filed pro se, the signature of counsel on the entry of appearance did not ratify or cure the initial petition. Instead, in order for this Court to acquire jurisdiction to consider this case, it remains necessary to obtain a Ratification of Petition bearing the original signature of an authorized corporate officer and ratifying the petition previously filed.

Accordingly, upon due consideration and to provide petitioner with a final opportunity to avoid dismissal of this case, it is

ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing an original signature (preferably in blue ink) and ratifying the petition previously filed, is hereby extended to May 19, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction.