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Guthrie v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2023
No. 27233-22S (U.S.T.C. Jan. 24, 2023)

Opinion

27233-22S

01-24-2023

SAMUEL SCOTT GUTHRIE, Petitioner 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 December 12, 2022, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner shall, on or before March 6, 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 petitioner states, if such be the case, that petitioner has read the petition filed on December 12, 2022, and ratify and affirm 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 petitioner a form which may be used by petitioner 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

Guthrie v. Comm'r of Internal Revenue

United States Tax Court
Jan 24, 2023
No. 27233-22S (U.S.T.C. Jan. 24, 2023)
Case details for

Guthrie v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL SCOTT GUTHRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 24, 2023

Citations

No. 27233-22S (U.S.T.C. Jan. 24, 2023)