Stevenson v. Commissioner of Internal Revenue, 011618 FEDTAX, 22713-17
|Opinion Judge:||L. Paige Marvel Chief Judge.|
|Party Name:||JOHN P. STEVENSON & JONELL E. STEVENSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent|
|Case Date:||January 16, 2018|
|Court:||United States Tax Court|
L. Paige Marvel Chief Judge.
On October 30, 2017, a petition was filed commencing the above-docketed case. That petition, however, was not properly executed in that it did not bear the original signatures of petitioners or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. The Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. Therefore, in order for this Court to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signature and ratifying the petition previously filed.
By Order dated November 3, 2017, the Court directed petitioners, on or before December 18, 2017, to so ratify the petition. A form for that purpose was provided for petitioners' use. An additional Order of the same date also directed petitioners to pay the $60.00 filing fee for this case, or submit an application for waiver thereof. To date, nothing has been received from petitioners.
Accordingly, upon due consideration and to provide petitioners with a final opportunity to avoid dismissal of this case, it is
ORDERED that the time within which petitioners shall file a Ratification of Petition, bearing both petitioners' original signatures (preferably in blue ink) and ratifying the petition previously filed, and shall pay the filing fee or submit an application for waiver thereof, is hereby extended to February 5, 2018. If no such Ratification...
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