Opinion
25893-22
04-26-2023
ZION A. CONTREAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 18, 2022, unsigned correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Orders served December 13 and 20, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee, or submit an application for waiver thereof, and to file a Ratification of Petition bearing peitioner's original signature, respectively. No response to the Court's Orders was received. Hence, by Order of Dismissal for Lack of Jurisdiction entered February 10, 2023, this case was dismissed.
Subsequently, on April 12, 2023, the Court received from petitioner an Application for Waiver of Filing Fee. Accordingly, upon due consideration, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered February 10, 2023, is hereby vacated and set aside. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee will be granted, and the Court's $60.00 filing fee for this case will be waived. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to May 26, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney. It is further
ORDERED that, in addition to regular service, the Clerk of the Cout shall serve on petitioner with the copy of this Order a copy of the Court prior Order for ratification served December 20, 2022, and accompanying form.