Opinion
24523-22S
11-28-2022
ELBERT EUGENE SMITH & HEATHER SMITH, 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 November 7, 2022, 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 January 12, 2023, 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 states, if such be the case, that petitioners have read the petition filed on November 7, 2022, 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.