Opinion
26384-21S
03-10-2022
CYNTHIA CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 28, 2021, the Court filed an imperfect Petition to commence this case. Among other defects, the Petition did not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. See Rules 23(a)(3), 34(b)(7), Tax Court Rules of Practice and Procedure. Accordingly, the Court directed petitioner to file a proper amended petition.
On December 6, 2021, petitioner filed a First Amended Petition. However, upon further review of that document, the Court notes that it, too, does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court. The Court will therefore direct petitioner to file a Ratification of First Amended Petition as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before April 6, 2022, petitioner shall file with the Court in paper form (not electronic) a Ratification of First Amended Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner states, if such be the case, that petitioner has read the First Amended Petition filed on December 6, 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 petitioner a form that petitioner may use for purposes of ratifying the First Amended Petition.
Petitioner is hereby advised that failure to comply fully with this Order may result in the dismissal of this case.
RATIFICATION OF FIRST AMENDED PETITION
I, Cynthia Clark, have read the First Amended Petition filed with the Court on December 6, 2021, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.