Opinion
29178-21S
01-05-2022
Lekesha Washington & Leon Washington, III Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 2, 2021, a petition was filed commencing the above-docketed case, followed by a First Amended Petition on December 28, 2021. Neither document, however, bore the signatures of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of First Amended Petition bearing petitioners' original signatures and ratifying the First Amended Petition previously filed.
Accordingly, upon due consideration and to provide petitioners with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before February 3, 2022, petitioners shall file with the Court a Ratification of First Amended Petition, bearing both petitioners' original signatures (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the First Amended Petition filed December 28, 2021, and ratify and affirm the filing of said document. If no such Ratification of First Amended Petition is received by that date, the Court may dismiss this case 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.