Poorman v. Comm'r of Internal Revenue

Full title: WILMA L. POORMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 29, 2021

12977-21S (U.S.T.C. Oct. 29, 2021)

Opinion

12977-21S

10-29-2021

WILMA L. POORMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

The petition filed to commence this case was not properly executed because it does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Accordingly, the Court by Orders served August 2, 2021, and September 3, 2021, directed petitioner to file a Ratification of Petition ratifying the initial petition with petitioner's signature. Petitioner has not complied with the Court's Orders.

Subsequently, on September 8, 2021, an entry of appearance was filed in this matter by Stephen H. Johnson and counsel has since been treated as petitioner's representative for purposes of this case. On October 28, 2021, the parties electronically filed a proposed stipulated decision for the Court's consideration that was signed by petitioner's counsel. However, a jurisdictional problem remains. In order for this Court to acquire jurisdiction to consider this case, it remains necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Accordingly, the Court will hold the parties' joint proposed stipulated decision pending response to this Order.

Upon due consideration, it is

ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing her original signature (preferably in blue ink) is extended to November 22, 2021. If, by November 22, 2021, the ratification of petition is not 1 received, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the ratification of petition may not be filed electronically. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner a form which she may use for purposes of ratifying the petition. 2

RATIFICATION OF PETITION

I, Wilma L. Poorman, have read the Petition filed with the Court on April 9, 2021, and hereby ratify and affirm the filing of said document by affixing my signature hereto. 3