Opinion
27877-21
12-07-2021
James Ferguson & Tabitha D. Ferguson 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 13, 2021, was not properly executed in that it does not bear the original signature of petitioner Tabitha D. Ferguson nor of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner Tabitha D. Ferguson shall, on or before January 20, 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 Tabitha D. Ferguson has read the petition filed on August 13, 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 Tabitha D. Ferguson for purposes of ratifying the petition.