Opinion
5168-21
01-25-2022
BRENDA N. ROGERS & KENNETH B. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 27, 2021, the Court directed petitioners to pay the Court's $60.00 filing fee and file a Ratification of Petition. To date, petitioners have neither paid the Court's filing fee nor filed a Ratification of Petition.
On June 17, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kenneth B. Rogers. Although the Court directed petitioners to file an objection, if any, to that Motion, petitioners failed to do so.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Kenneth B. Rogers. It is further
ORDERED that the caption of this case is amended to read: "Brenda N. Rogers, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the time within which petitioner Brenda N. Rogers shall pay the Court's $60.00 filing fee is extended to February 22, 2022. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov. Failure to pay the Court's filing fee (or submit an Application for Waiver of Filing Fee) as directed may result in the dismissal of this case. It is further
ORDERED that the time within which petitioner Brenda N. Rogers shall file a Ratification of Petition, bearing her original signature (preferably in blue ink), is extended to February 22, 2022. If, by February 22, 2022, the Ratification of Petition is not received, the Court may dismiss this case for lack of jurisdiction. Petitioner Brenda N. Rogers should note that the Ratification of Petition may not be filed electronically. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner Brenda N. Rogers a form that she may use for purposes of ratifying the Petition.
RATIFICATION OF PETITION
I, Brenda N. Rogers, have read the Petition filed with the Court on February 22, 2021, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.