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Cochran v. Comm'r of Internal Revenue

United States Tax Court
Jul 24, 2023
No. 30377-21 (U.S.T.C. Jul. 24, 2023)

Opinion

30377-21

07-24-2023

RHONDA L. COCHRAN & ARTHUR COCHRAN, 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 September 13, 2021, was not properly executed in that it does not bear the original signature of petitioner Arthur Cochran or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Arthur Cochran on or before September 7, 2023, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Arthur Cochran read the petition filed on September 13, 2021, 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 Arthur Cochran 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

Cochran v. Comm'r of Internal Revenue

United States Tax Court
Jul 24, 2023
No. 30377-21 (U.S.T.C. Jul. 24, 2023)
Case details for

Cochran v. Comm'r of Internal Revenue

Case Details

Full title:RHONDA L. COCHRAN & ARTHUR COCHRAN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jul 24, 2023

Citations

No. 30377-21 (U.S.T.C. Jul. 24, 2023)