Opinion
14558-22
11-18-2022
WARREN D. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order issued August 15, 2022, petitioner was directed to file a ratification of petition. The ratification filed October 31, 2022, does not bear his original signature. Rather, it was signed on his behalf. The Tax Court does not recognize powers of attorney, and ratifications must be signed by a petitioner themself. Premises considered, it is
ORDERED that the ratification filed October 31, 2022, is hereby stricken from the record of this case. It is further
ORDERED that the time within which petitioner Warren D. Smith is directed to file a proper ratification of petition is extended to January 17, 2023. Failure to comply with this Order may result in the dismissal of this case or other action as the Court deems appropriate.