Opinion
30712-21
12-28-2021
Ivy W. Cook & Torsia Cook 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 September 15, 2021, was not properly executed in that it does not bear the original signature of petitioner Torsia Cook nor of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner Torsia Cook shall, on or before February 11, 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 petitioner Torsia Cook has read the petition filed on September 15, 2021, 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 Torsia Cook for purposes of ratifying the petition.
RATIFICATION OF PETITION
___, have read the Ratification of Petition filed with the Court on ___ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.