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Rogan v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 10480-22 (U.S.T.C. Feb. 10, 2023)

Opinion

10480-22

02-10-2023

JOHN ROGAN & KATHLEEN ROGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

It has come to the Court's attention that the petition filed on May 2, 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 March 24, 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 state, if such be the case, that petitioners have read the petition filed May 2, 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 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.


Summaries of

Rogan v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 10480-22 (U.S.T.C. Feb. 10, 2023)
Case details for

Rogan v. Comm'r of Internal Revenue

Case Details

Full title:JOHN ROGAN & KATHLEEN ROGAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 10480-22 (U.S.T.C. Feb. 10, 2023)