Opinion
33122-21
06-02-2022
LARRY V. BAXTER & KATHERINE L. BAXTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case was not properly executed because it does not bear the original signatures of petitioners or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Instead, the petition had been submitted by Andrew Smart, but had no signature for counsel and no signature for petitioners. The petition was considered to be pro se.
Subsequently, on February 25, 2022, an entry of appearance was filed in this matter by Dave Bagley, and counsel has since been treated as petitioners' representative for purposes of this case. Also on February 25, 2022, Dave Bagley filed a ratification of petition. However, a jurisdictional problem remains. Because this case was initially considered as filed pro se, the signature of counsel on the entry of appearance and ratification of petition are insufficient to ratify the initial petition.
Upon due consideration, it is
ORDERED that the above-referenced ratification of petition, filed February 25, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before June 23, 2022, petitioners shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing original signatures (preferably in blue ink) of petitioners, in which they state, if such be the case, that they have read the petition filed on October 13, 2021, and ratify and affirm the filing of said document.