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Derival v. Comm'r of Internal Revenue

United States Tax Court
Feb 3, 2022
No. 35259-21 (U.S.T.C. Feb. 3, 2022)

Opinion

35259-21

02-03-2022

Jean B. Derival Petitioner 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 November 22, 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 March 21, 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 November 22, 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.

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.


Summaries of

Derival v. Comm'r of Internal Revenue

United States Tax Court
Feb 3, 2022
No. 35259-21 (U.S.T.C. Feb. 3, 2022)
Case details for

Derival v. Comm'r of Internal Revenue

Case Details

Full title:Jean B. Derival Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Feb 3, 2022

Citations

No. 35259-21 (U.S.T.C. Feb. 3, 2022)