Opinion
15652-23
12-07-2023
MARSHA D. VOLKEMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
By Order served October 4, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof. On November 27, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid. On November 3, 2023, the Court received from petitioner payment of the Court's $60.00 filing fee. The Court will vacate the Order of Dismissal for Lack of Jurisdiction and thereby allow this case to go forward. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered November 27, 2023, is hereby vacated and set aside. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature and ratifying the petition previously filed is hereby extended to January 8, 2024. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.