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Cowins v. Comm'r of Intenal Revenue

United States Tax Court
Dec 21, 2021
No. 29424-21 (U.S.T.C. Dec. 21, 2021)

Opinion

29424-21

12-21-2021

Robert Louis Cowins & Joy v. Commissioner of Intenal 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 7, 2021, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioners shall, on or before February 4, 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 petitioners state, if such be the case, that petitioners have read the petition filed on September 7, 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 petitioners 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 our signatures hereto.


Summaries of

Cowins v. Comm'r of Intenal Revenue

United States Tax Court
Dec 21, 2021
No. 29424-21 (U.S.T.C. Dec. 21, 2021)
Case details for

Cowins v. Comm'r of Intenal Revenue

Case Details

Full title:Robert Louis Cowins & Joy v. Commissioner of Intenal Revenue Respondent

Court:United States Tax Court

Date published: Dec 21, 2021

Citations

No. 29424-21 (U.S.T.C. Dec. 21, 2021)