Opinion
10281-23S
08-14-2023
JENNIFER CASHWELL & RUSSELL BOURNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 21, 2023, the Court received and filed the Petition to commence this case. That document does not bear the original signatures of petitioners or (in the alternative) the original signature of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. We will therefore direct petitioners as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before September 5, 2023, petitioners shall file with the Court in paper form (not electronic) a ratification bearing their original signatures (not photocopies), preferably in blue ink, in which petitioners state, if such be the case, that petitioners have read the Petition filed on June 21, 2023, and ratify and affirm the filing of said document. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a form that petitioners may use for purposes of ratifying and affirming the Petition.
Petitioners are informed that failure to file a ratification as directed above may result in the dismissal of this case or other appropriate action by the Court.