Opinion
30948-21
04-19-2022
DONA R. NGUYEN & ALAN A. NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On September 17, 2021, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court to acquire jurisdiction to consider this case as to each petitioner, it is necessary to obtain a Ratification of Petition bearing each petitioner's original signature and ratifying the petition previously filed.
On January 19, 2022, a Ratification of Petition signed by petitioner Alan A. Nguyen was filed in the case. However, Dona R. Nguyen's signature remains lacking.
Accordingly, upon due consideration and to provide petitioners with a final opportunity to avoid dismissal of this case in part as to Dona R. Nguyen for lack of ratification, it is
ORDERED that the time within which petitioner Dona R. Nguyen shall file a Ratification of Petition, bearing her original signature (preferably in blue ink) and ratifying the petition previously filed, is hereby extended to May 13, 2022. If no such Ratification of Petition is received by that date, the Court may dismiss this case in part as to Dona R. Nguyen for lack of jurisdiction. Petitioners should note that the Ratification of Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.