Opinion
16452-21S
09-16-2021
Timothy J. Crowley & Silvia O. Gardenas-Crowley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
By Order served August 3, 2021, the Court directed petitioner Silvia O. Gardenas-Crowley to file a ratification of petition. On August 20, 2021, petitioner Silvia O. Gardenas Crowley filed a Ratification of Petition. On September 7, 2021, petitioners electronically filed a second Ratification of Petition. A Ratification requires the original signatures of petitioners and must be filed in paper form; it may not be electronically filed. See Rules 23(a)(3) and 26(b)(1), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that petitioners' Ratification of Petition, filed September 7, 2021, is hereby deemed stricken from the Court's record in this case.
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