Smith v. Comm'r of Internal Revenue

Full title: WILBER SMITH & MARYLYN SMITH, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: May 3, 2023

No. 6089-23S (U.S.T.C. May. 3, 2023)

Opinion

6089-23S

05-03-2023

WILBER SMITH & MARYLYN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

It has come to the Court's attention that the Petition filed in this case on April 5, 2023, was not properly executed in that it does not bear the original signature of petitioner Marylyn Smith of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Marylyn Smith on or before June 16, 2023, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Marylyn Smith read the petition filed on April 5, 2023, 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 petitioner Marylyn Smith 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.