Opinion
27323-22
08-15-2023
LEVY DAVIS III & GRETA M. SHELBY, 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 December12, 2022, was not properly executed in that it does not bear the signatures of petitioners nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that on or before September 14, 2023, petitioners shall file a proper ratification bearing their signatures in which they state, if such be the case, that petitioners have read the petition filed on December 12, 2022, and ratify and affirm the filing of said document. Petitioners should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. For more information about signatures, please refer to the DAWSON FAQs available on the Tax Court website. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order.
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.