Smith v. Comm'r of Internal Revenue

Full title: DOUGLAS R. SMITH & ANN M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Apr 17, 2024

No. 3732-24S (U.S.T.C. Apr. 17, 2024)

Opinion

3732-24S

04-17-2024

DOUGLAS R. SMITH & ANN M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

By Order served March 15, 2024, the Court directed petitioners to file a ratification of petition.

On April 4, 2024, petitioners' CPA filed a ratification of petition on behalf of petitioners. The Tax Court does not recognize powers of attorney. See Rules 24(a), 200; see also Ruggere v. Commissioner, 78 T.C. 979, 989 (1982).

In addition, the ratification does not bear petitioners' original signatures. A ratification filed in paper requires the original signature of petitioner. See Rule 23(a) (3), Tax Court Rules of Practice and Procedure.

Accordingly, we will strike as improperly filed petitioners' Ratification of Petition.

Upon due consideration, it is

ORDERED that petitioners' Ratification of Petition, filed April 4, 2024, is deemed stricken from this case. It is further

ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing their original signatures (preferably in blue ink), is extended to May 9, 2024. If no such ratification of petition is received by May 9, 2024, the Court may dismiss this case for lack of jurisdiction.