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Hogan v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2022
No. 2206-22 (U.S.T.C. May. 25, 2022)

Opinion

2206-22.

05-25-2022

JUSTIN A. HOGAN & CARLEY W. HOGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley, Chief Judge

It has come to the Court's attention that the petition filed in this case on January 19, 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.

By Order served February 23, 2022, the Court directed petitioners to pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee for consideration) on or before April 5, 2022. To date, petitioners have failed to comply with the Court's Order.

The foregoing considered, it is

ORDERED that petitioners shall, on or before July 25, 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 petitioners states, if such be the case, that petitioners has read the petition filed on January 19, 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. It is further

ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or file an Application for Waiver of Filing Fee) is extended to June 24, 2022. If the filing fee is not received by June 24, 2022, the Court may dismiss this case for lack of jurisdiction.

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.


Summaries of

Hogan v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2022
No. 2206-22 (U.S.T.C. May. 25, 2022)
Case details for

Hogan v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN A. HOGAN & CARLEY W. HOGAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: May 25, 2022

Citations

No. 2206-22 (U.S.T.C. May. 25, 2022)