Opinion
21283-22
10-21-2022
ROFIESHA WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 23, 2022, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signature of petitioner 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 Petition bearing petitioner's original signature and ratifying the petition previously filed.
Accordingly, upon due consideration and to provide petitioner with an opportunity to avoid dismissal of this case, it is
ORDERED that, on or before November 21, 2022, petitioner shall file with the Court a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink), in which petitioner states, if such be the case, that petitioner has read the petition filed X, 2021, and ratifies and affirms the filing of said document. If no such Ratification of Petition is received by that date, the Court may dismiss this case for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.