Opinion
11509-21
10-31-2022
PATRICK D. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
The petition filed to commence this case on March 31, 2021, does not bear the original signatures of petitioner, or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Order dated June 17, 2021, the Court directed petitioner, on or before August 2, 2021, to ratify and affirm the petition filed on petitioner's behalf in this case. Petitioner has not complied with the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), is extended to November 21, 2022. If no such ratification of petition is received by November 30, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the ratification of petition may not be filed electronically.
RATIFICATION OF PETITION
____, have read the Petition filed with the Court on ____ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.