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Wiggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 2231-23SL (U.S.T.C. Mar. 3, 2023)

Opinion

2231-23SL

03-03-2023

VANESSA C. WIGGS, 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 January 25, 2023, 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 April 14, 2023, 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 January 25, 2023, 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

Wiggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 2231-23SL (U.S.T.C. Mar. 3, 2023)
Case details for

Wiggs v. Comm'r of Internal Revenue

Case Details

Full title:VANESSA C. WIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 2231-23SL (U.S.T.C. Mar. 3, 2023)