Cole v. Comm'r of Internal Revenue

Full title: Bruce Cole Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 8, 2021

No. 29097-21 (U.S.T.C. Dec. 8, 2021)

Opinion

29097-21

12-08-2021

Bruce Cole Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER

It has come to the Court's attention that the petition filed in this case on August 23, 2021, 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 January 24, 2022, 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 August 23, 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 petitioner a form which may be used by petitioner for purposes of ratifying the petition.

Maurice B. Foley Chief Judge

RATIFICATION OF PETITION

___, have read the Ratification of Petition filed with the Court on _ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.