Opinion
21983-22
02-10-2023
PATRICK A. MERONEY & MICHELE SACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served January 9, 2023, in the above-docketed matter, the Court extended until February 10, 2023, the time within which petitioners were to file a Ratification of Petition to pursue this proceeding. Subsequently, on February 1, 2023, the Court received a Ratification of Petition signed instead by petitioners' CPA. Such is not sufficient for Tax Court purposes, as explained in the previous Order. The ratification must be signed by petitioners personally.
Accordingly, the premises considered, 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 is hereby extended to March 10, 2023. If no such Ratification of Petition is received by that date, the Court may dismiss this case AGAIN for lack of jurisdiction. Petitioners should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.