Opinion
10187-20
04-07-2022
CHRISTOPHER KILMER & CRYSTAL GANDRUD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
A petition filed to commence a case in this Court is required to be properly executed in that it bears the original signature of each petitioner in the case, or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. It has come to the Court's attention that the petition filed in this case on July 13, 2020, was not properly executed.
Upon due consideration, it is
ORDERED that, on or before April 28, 2022, petitioners shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing an original signature (preferably in blue ink) of petitioner, in which they state, if such be the case, that they have read the petition filed on July 13, 2020, and ratify and affirm the filing of said document.