Opinion
2989-23
03-31-2023
YOKOV PILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order issued March 14, 2023, the Court directed petitioner Yokov Piller to file a Ratification of Petition. On March 28, 2023, a Ratification of Petition was filed that was signed by "Ronald J. Schmidt on behalf of Yokov Piller (Power of Attorney).
Unlike the IRS, the Tax Court does not recognize powers of attorney. Furthermore, Ronald J. Schmidt is not admitted to practice before this Court and, therefore, Mr. Schmidt may not represent petitioner in this case.
Upon due consideration of the foregoing, it is
ORDERED that the Ratification of Petition, filed March 28, 2023, is deemed stricken from the Court's record. Petitioner is reminded that a Ratification of Petition bearing petitioner's original signature must be filed on or before April 26, 2023. Failure to file the Ratification of Petition may result in the dismissal of this case for lack of jurisdiction.
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