Opinion
502-21
11-21-2022
MELVIN ABRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
A notice of deficiency was issued to petitioner and Anitha Abraham. On February 4, 2021, petitioner signed the Tax Court petition, which was timely filed. On November 14, 2022, Anitha Abraham filed a document bearing the cover page "Ratification of Notice of Intervention."
It appears to us that Ms. Abraham intended to file a Ratification of Petition and join the case as petitioner. The foregoing considered and for cause, it is
ORDERED that petitioner Anitha Abraham shall, on or before December 19, 2022, file with the Court in paper form (not electronic) a Ratification of Petition bearing her original signature (not a photocopy), preferably in blue ink, in which Ms. Abraham states, if such be the case, that she has read the petition filed on February 4, 2021, and ratifies 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 petitioner Anitha Abraham 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.