Opinion
17663-23
01-09-2024
ORDER
Kathleen Kerrigan Chief Judge
On October 30, 2023, 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. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed.
By Order served November 20, 2023, the Court directed petitioner to so ratify the petition. A form for that purpose was provided for petitioner's use. To date, nothing has been received from petitioner, and it appears that the address to which the Order was sent may have been incorrect.
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 petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to February 5, 2024. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the Clerk of the Court is directed to serve on petitioner with this Order a copy of the Court's prior Order served November 20, 2023, with accompanying form.