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Cornish v. Comm'r of Internal Revenue

United States Tax Court
Dec 11, 2023
No. 19249-23 (U.S.T.C. Dec. 11, 2023)

Opinion

19249-23

12-11-2023

MICHAEL CORNISH & CYNTHIA SAINT-GAUDENS, 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 December 4, 2023, was not properly executed in that it does not bear the original signature of petitioner Cynthia Saint-Gaudens or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner Cynthia Saint-Gaudens on or before January 25, 2024, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Cynthia Saint-Gaudens read the petition filed on December 4, 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 Cynthia Saint-Gaudens 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

Cornish v. Comm'r of Internal Revenue

United States Tax Court
Dec 11, 2023
No. 19249-23 (U.S.T.C. Dec. 11, 2023)
Case details for

Cornish v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL CORNISH & CYNTHIA SAINT-GAUDENS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Dec 11, 2023

Citations

No. 19249-23 (U.S.T.C. Dec. 11, 2023)