Opinion
8324-22S
08-29-2022
JOSEPH C. DAVENPORT & TRINA R. DAVENPORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
It has come to the Court's attention that the Petition filed in this case on April 8, 2022, was not properly executed in that it does not bear the original signatures of petitioners nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that on or before October 13, 2022, petitioners shall electronically file a proper ratification bearing their signature in which petitioners state, if such be the case, that petitioners have read the petition filed on April 8, 2022, and ratify and affirm the filing of said document. Petitioners should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. For more information about signatures, please refer to Tax Court Rule 23(a)(3) and the DAWSON FAQs available on the Tax Court website. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order.