Opinion
15608-22S
08-09-2022
Kevin R. Billingsley & Jessica P. Billingsley, 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 30, 2022, was not properly executed in that it does not bear the original signature of petitioner Jessica P. Billingsley nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Jessica P. Billingsley shall, on or before October 7, 2022, file with the Court in paper form (not electronic) a Ratification of Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner states, if such be the case, that Jessica P. Billingsley read the petition filed on June 30, 2022, 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 Jessica P. Billingsley 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.