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Bell v. Comm'r of Internal Revenue

United States Tax Court
Jun 5, 2023
No. 15024-22 (U.S.T.C. Jun. 5, 2023)

Opinion

15024-22

06-05-2023

CALLIE A. BELL & NICHOLAS A. BELL, 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 June 23, 2022, was not properly executed in that it does not bear the original signature of petitioner Nicholas A. Bell or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Nicholas A. Bell on or before July 20, 2023, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Nicholas A. Bell read the petition filed on June 22, 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 petitioner Nicholas A. Bell 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 my signature hereto.


Summaries of

Bell v. Comm'r of Internal Revenue

United States Tax Court
Jun 5, 2023
No. 15024-22 (U.S.T.C. Jun. 5, 2023)
Case details for

Bell v. Comm'r of Internal Revenue

Case Details

Full title:CALLIE A. BELL & NICHOLAS A. BELL, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jun 5, 2023

Citations

No. 15024-22 (U.S.T.C. Jun. 5, 2023)