Opinion
19392-23
12-14-2023
DAVID M. WATTS & KAREN J. WATTS, Petitioners 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 December 5, 2023, 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.
Upon due consideration and for cause, it is
ORDERED that petitioners shall, on or before January 26, 2024, file with the Court a Ratification of Petition bearing signatures in which petitioners states, if such be the case, that petitioners have read the petition filed on December 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 petitioners for purposes of ratifying the petition.