Opinion
2557-23
04-11-2023
ESTHER L. BOWLING & KERMIT L. BOWLING 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 January 31, 2023, was not properly executed in that it does not bear the original signature of petitioner Kermit L. Bowling of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Kermit L. Bowling, on or before June 6, 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 Kermit L. Bowling read the petition filed on January 31, 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 Kermit L. Bowling for purposes of ratifying the petition.