Opinion
16069-21
08-10-2021
Frank A. Staropoli Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
The petition filed to commence this case on May 7, 2021, appears to bear the photocopied signature of petitioner and petitioner's counsel, rather than the original signature required by the Tax Court Rules of Practice and Procedure. By Order dated July 29, 2021, the Court directed petitioner to file a ratification of petition and directed petitioner's counsel to file an entry of appearance. That Order stated that the ratification of petition was not to be filed electronically. On August 6, 2021, attorney Charles L. Potter electronically filed an entry of appearance for petitioner and improperly attached to that entry of appearance several documents, including petitioner's ratification of petition.
Upon due consideration, it is
ORDERED that attorney Charles L. Potter's entry of appearance is stricken from the record in this case. If Mr. Potter wishes to represent petitioner in this case, he will need to electronically resubmit a proper entry of appearance. It is further
ORDERED that the time within which petitioner shall file in paper form a proper ratification of petition bearing petitioner's original signature (a "wet ink" signature, not a photocopy or one made using cursive font) is extended to August 31, 2021. The ratification of petition may not be filed electronically. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.