Opinion
5216-22S
05-13-2022
JAVIER VALLE & LORI DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in this case was filed on February 25, 2022. That petition bears only petitioner Javier Valee's original signature. That petition does not bear petitioner Lori Davis' original signature or the original signature of counsel admitted to practice before the Court, as required by the Tax Court Rules. On March 29, 2022, Priya Mishra filed his Entry of Appearance as counsel for petitioners in this case. The petition in this case can only be ratified by Ms. Davis, and not by Mr. Mishra.
The foregoing considered, it is
ORDERED that, on or before June 8, 2021, petitioner Lori Davis shall file a paper ratification of petition ratifying and affirming the petition filed in this case on her behalf. Ms. Davis is reminded that ratification of petition may not be electronically filed, but must instead be filed in paper form and bear Ms. Davis' original signature.