Opinion
14214-23
11-20-2023
ARTHUR A. REYHER & JESSICA M. REYHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the record in the above-docketed matter, and of an informal communication from petitioners, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed is hereby extended to November 30, 2023. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.