Wollenhaupt v. Comm'r of Internal Revenue

Full title: DANIEL WOLLENHAUPT & SUZANNE BEGGS, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Mar 23, 2023

No. 3542-23 (U.S.T.C. Mar. 23, 2023)

Opinion

3542-23

03-23-2023

DANIEL WOLLENHAUPT & SUZANNE BEGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

The petition filed to commence this case on February 13, 2023, was not properly executed in that it did not bear the original signatures of petitioners or petitioners' counsel as required by Rule 23(a)(3) Tax Court Rules of Practice and Procedure. David M. Serafin is admitted to practice before the Court, however, will not be associated with this case until an entry of appearance is filed. If petitioners' counsel wish to be recognized as counsel of record in this case, it will be necessary to electronically file an entry of appearance on behalf of petitioners in accordance with Tax Court Rules of Practice and Procedure. Petitioners' counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html.

Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is

ORDERED that, on or before April 24, 2023, petitioners shall file with the Court a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. It is further

ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order. It is further

ORDERED that no later than, April 24, 2023, David M. Serafin shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on David M. Serafin at the address which is listed for him in the petition.