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Alvarez v. Comm'r of Internal Revenue

United States Tax Court
Dec 29, 2023
No. 20426-23 (U.S.T.C. Dec. 29, 2023)

Opinion

20426-23

12-29-2023

FEDERICO G. DELGADO ALVAREZ & JUANA L. VIRRUETA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

It has come to the Court's attention that the petition filed in this case on December 26, 2023, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.

Upon due consideration and for cause, it is

ORDERED that petitioners shall, on or before February 9, 2024, file with the Court a Ratification of Petition bearing signatures in which petitioners states, if such be the case, that petitioners have read the petition filed on December 26, 2023, and ratify and affirms the filing of said document. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioners a form which may be used by petitioners for purposes of ratifying the petition.

RATIFICATION OF PETITION

__, have read the Petition filed with the Court on __and do hereby ratify and affirm the filing of said document by affixing our signatures hereto.


Summaries of

Alvarez v. Comm'r of Internal Revenue

United States Tax Court
Dec 29, 2023
No. 20426-23 (U.S.T.C. Dec. 29, 2023)
Case details for

Alvarez v. Comm'r of Internal Revenue

Case Details

Full title:FEDERICO G. DELGADO ALVAREZ & JUANA L. VIRRUETA, Petitioners v…

Court:United States Tax Court

Date published: Dec 29, 2023

Citations

No. 20426-23 (U.S.T.C. Dec. 29, 2023)