Opinion
9782-24S
07-02-2024
STACY L. CAMPBELL & ROBERT M. CAMPBELL, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition in this case was electronically filed on June 14, 2024. A petition filed to commence a case in this Court is required to be properly executed in the manner provided in Rule 23. See Rule 33(a), Tax Court Rules of Practice and Procedure. Rule 23(a)(3), Tax Court Rules of Practice and Procedure, provides that "A person's name on a signature block on a paper that the person authorized to be filed electronically, and that is so filed, constitutes that person's signature." Upon review of the record in this case, it is unclear whether petitioner Robert M. Campbell, Jr., authorized the petition to be filed on his behalf.
Upon due consideration, it is
ORDERED that, on or before July 23, 2024, petitioner Robert M. Campbell, Jr., shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing an original signature (preferably in blue ink), in which he states, if such be the case, that he has read the petition filed on June 14, 2024, 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 the Order served on petitioners a form which they may use for purposes of ratifying the petition.
RATIFICATION OF PETITION
I, Robert M. Campbell, Jr., have read the Petition filed with the Court on June 14, 2024, and ratify and affirm the filing of said document by affixing my signature.