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Berthiaume v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 1450-23 (U.S.T.C. Feb. 22, 2023)

Opinion

1450-23

02-22-2023

WILLIAM DAVID BERTHIAUME, 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 9, 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 7, 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 9, 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.


Summaries of

Berthiaume v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 1450-23 (U.S.T.C. Feb. 22, 2023)
Case details for

Berthiaume v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM DAVID BERTHIAUME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 22, 2023

Citations

No. 1450-23 (U.S.T.C. Feb. 22, 2023)