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Birner v. Comm'r of Internal Revenue

United States Tax Court
Sep 3, 2021
No. 12083-21 (U.S.T.C. Sep. 3, 2021)

Opinion

12083-21

09-03-2021

Donald Kent Birner & Mary Jude Almencion Manabat-Birner Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

It has come to the Court's attention that the Petition filed in this case on June 22, 2021, was not properly executed in that it does not bear the original signature of petitioner Mary Jude Almencion Manabat-Birner nor of a practitioner admitted to practice before this Court.

The foregoing considered, it is ORDERED that petitioner Mary Jude Almencion Manabat-Birner shall, on or before October 15, 2021, file with the Court an Ratification of Petition duly signed by the petitioner Mary Jude Almencion Manabat-Birner stating, if such be the case, that they have read the petition filed on June 22, 2021, and ratifies 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 Mary Jude Almencion Manabat-Birner for purposes of ratifying the petition.

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Summaries of

Birner v. Comm'r of Internal Revenue

United States Tax Court
Sep 3, 2021
No. 12083-21 (U.S.T.C. Sep. 3, 2021)
Case details for

Birner v. Comm'r of Internal Revenue

Case Details

Full title:Donald Kent Birner & Mary Jude Almencion Manabat-Birner Petitioners v…

Court:United States Tax Court

Date published: Sep 3, 2021

Citations

No. 12083-21 (U.S.T.C. Sep. 3, 2021)