Opinion
29580-21
02-01-2022
Yuliana De La Cerda & Sergio C. Valdez Merlos Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
It has come to the Court's attention that the Petition filed in this case on August 30, 2021, was not properly executed in that it does not bear the original signature of petitioner Sergio C. Valdez Merlos nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Sergio C. Valdez Merlos shall, on or before March 17, 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 Sergio C. Valdez Merlos has read the petition filed on August 30, 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 Setfio C. Valdez Merlos for purposes of ratifying the petition.
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.