Opinion
6768-22S
06-21-2022
MARK H. WINCELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order issued May 23, 2022, petitioner was directed to file a Ratification of Petition. On June 16, 2022, the Court received a ratification of petition, but it was not signed by petitioner. Instead it was signed by a power of attorney. The Court does not recognize powers of attorney, and only those practitioners specifically admitted to practice may file a petition on a taxpayer's behalf. Moreover, only the petitioner himself may ratify the petition after it has been filed. To date, no response has been received to respondent's Motion to Change or Correct Caption.
Premises considered, it is
ORDERED that the Motion to Change or Correct Caption, filed May 10, 2022, is granted, and the caption of the case is changed to read "Mark H. Winchell, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further ORDERED that petitioner shall, on or before July 12, 2022, file a proper ratification of petition with the Court. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner a form which may be used for filing a ratification.
RATIFICATION OF PETITION
__, have read the Ratification of Petition filed with the Court on __ and do hereby ratify and affirm the fling of aid document by affixing my signature hereto.