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Scruggs v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2022
No. 21423-22 (U.S.T.C. Oct. 11, 2022)

Opinion

21423-22

10-11-2022

RICHARD T. SCRUGGS, 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 September 21, 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 November 23, 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 petitioner has read the petition filed on September 21, 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

Scruggs v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2022
No. 21423-22 (U.S.T.C. Oct. 11, 2022)
Case details for

Scruggs v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD T. SCRUGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 11, 2022

Citations

No. 21423-22 (U.S.T.C. Oct. 11, 2022)