Opinion
14830-21
10-28-2022
DANIEL R. RUIZ & ANGIE S. STOVALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the record in the above-docked matter and for cause, 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, and shall pay the filing fee or submit an application for waiver thereof, is hereby extended to November 28, 2022. If no such Ratification of Petition and filing fee are received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.