Opinion
36893-21S
09-21-2022
ROBERT ZARRANZ & LISA ZARRANZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 10, 2021, correspondence from or on behalf of petitioners, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served April 11, 202s, the Court directed petitioners to pay the Court's $60.00 filing fee or submit an application for waiver thereof. No response to the Court's Order was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered August 26, 2022, this case was dismissed for petitioners' failure to pay the filing fee as directed by the Court.
Subsequently, on September 1, 2022, the Court received from petitioners payment of the Court's $60.00 filing fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered August 26, 2022, is hereby vacated and set aside. Petitioners are reminded, however that the Court's jurisdiction over this proceeding for reasons other than the filing fee has not yet been established, such that future developments may require the case to be dismissed again for lack of jurisdiction. It is further
ORDERED that, on or before October 18, 2022, petitioners shall file with the Court a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink), in which petitioners state, if such be the case, that petitioners have read the petition filed December 10, 2021, and ratify and affirm the filing of said document. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that, on or before October 18, 2022, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a report attaching a complete copy of the notice of deficiency for 2018 issued to petitioners.