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Abraham v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 502-21 (U.S.T.C. Nov. 21, 2022)

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.


Summaries of

Abraham v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 502-21 (U.S.T.C. Nov. 21, 2022)
Case details for

Abraham v. Comm'r of Internal Revenue

Case Details

Full title:MELVIN ABRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 21, 2022

Citations

No. 502-21 (U.S.T.C. Nov. 21, 2022)