Opinion
13033-22
09-28-2022
GREGORY PERKOWSKI & KELLY A. PERKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 23, 2022, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served June 10, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered September 22, 2022, this case was dismissed for petitioner's failure to pay the filing fee as directed by the Court.
Subsequently, on September 28, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered September 22, 2022, is hereby vacated and set aside. It is further
ORDERED that, on or before October 28, 2022, petitioners shall file with the Court a Ratification of Petition, bearing both petitioners' original signature (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the petition filed May 23, 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 AGAIN for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.