Opinion
27463-21
03-23-2022
Henry L. Saur & Barbara M. Saur Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that the document filed October 12, 2021, by petitioners herein shall be recharacterized as a First Amended Petition. It is further
ORDERED that, on or before April 20, 2022, petitioner Barbara M. Saur shall file with the Court a Ratification of First Amended Petition, bearing her original signature (preferably in blue ink), in which she states, if such be the case, that she has read the First Amended Petition filed October 12, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case in part as to Barbara M. Saur for lack of jurisdiction. Petitioners should note that the Ratification of First Amended Petition may NOT be filed electronically, and the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to April 20, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case in full for lack of jurisdiction.