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Franco v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 23490-22 (U.S.T.C. Nov. 14, 2022)

Opinion

23490-22

11-14-2022

THOMAS E. FRANCO & GRACE E. FRANCO, 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 October 20, 2022, was not properly executed in that it does not bear the original signature of petitioner Grace E. Franco of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Grace E. Franco shall, on or before December 29, 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 Grace E. Franco read the petition filed on October 18, 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 petitioner Grace E. Franco 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 my signature hereto.


Summaries of

Franco v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 23490-22 (U.S.T.C. Nov. 14, 2022)
Case details for

Franco v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS E. FRANCO & GRACE E. FRANCO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 23490-22 (U.S.T.C. Nov. 14, 2022)