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Berkman v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2023
No. 4550-23S (U.S.T.C. Apr. 5, 2023)

Opinion

4550-23S

04-05-2023

ISIDORO BERKMAN & SHERRY L. BERKMAN, 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 March 9, 2023, was not properly executed in that it does not bear the original signature of petitioner Isidoro Berkman or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Isidoro Berkman shall, on or before May 22, 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 Isidoro Berkman read the petition filed on March 9, 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 petitioner Isidoro Berkman 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

Berkman v. Comm'r of Internal Revenue

United States Tax Court
Apr 5, 2023
No. 4550-23S (U.S.T.C. Apr. 5, 2023)
Case details for

Berkman v. Comm'r of Internal Revenue

Case Details

Full title:ISIDORO BERKMAN & SHERRY L. BERKMAN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 5, 2023

Citations

No. 4550-23S (U.S.T.C. Apr. 5, 2023)