Opinion
2210-21
02-07-2022
Yupil Chon & Meekyung Chon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 22, 2021, correspondence from petitioners was filed as a Petition to commence the above-docketed case. However, the petition was not properly executed in that it did not bear the original signature of petitioner Meekyung Chon or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. By Orders dated March 23, 2021, the Court directed petitioner Meekyung Chon to file a ratification of the petition filed in this case on petitioner's behalf and petitioners pay the Court's filing fee. No response has been received from petitioners.
Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition, bearing petitioner Meekyung Chon's original signature and ratifying the pleadings previously filed. Payment of the filing fee for this proceeding is also required. Accordingly, upon due consideration and to provide petitioners with an opportunity to avoid dismissal of this case, it is
ORDERED that the time within which petitioner Meekyung Chon shall file in paper form a proper Ratification of Petition bearing petitioner's original signature (a "wet ink" signature, not a photocopy) is extended to March 24, 2022. Petitioner Meekyung Chon is advised that the Ratification of Petition may not be filed electronically.
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to March 24, 2022. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.