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Cotiamco v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 9917-23S (U.S.T.C. Jul. 6, 2023)

Opinion

9917-23S

07-06-2023

DOMINGO B. COTIAMCO, JR., & FLORENCE B. COTIAMCO, 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 June 13, 2023, was not properly executed in that it does not bear the original signature of petitioner Florence B. Cotiamco or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Florence B. Cotiamco on or before August 21, 2023, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Florence B. Cotiamco read the petition filed on June 13, 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 Florence B. Cotiamco 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

Cotiamco v. Comm'r of Internal Revenue

United States Tax Court
Jul 6, 2023
No. 9917-23S (U.S.T.C. Jul. 6, 2023)
Case details for

Cotiamco v. Comm'r of Internal Revenue

Case Details

Full title:DOMINGO B. COTIAMCO, JR., & FLORENCE B. COTIAMCO, Petitioners v…

Court:United States Tax Court

Date published: Jul 6, 2023

Citations

No. 9917-23S (U.S.T.C. Jul. 6, 2023)