From Casetext: Smarter Legal Research

Fountain v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 11584-22S (U.S.T.C. Jan. 9, 2024)

Opinion

11584-22S

01-09-2024

KERRY B. FOUNTAIN, JR. & NATALIE S. FOUNTAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

This case is calendared for trial at the Court's February 21, 2024, Mobile, Alabama Trial Session.

It has come to the Court's attention that the Petition filed in this case on May 23, 2022, docket entry 1, was not properly executed in that it does not bear the original signature of both petitioners or of a practitioner admitted to practice before this Court. It is not clear from the Petition which petitioner signed the Petition.

After due consideration, it is

ORDERED that petitioners shall, on or before January 22, 2024, each file with the Court a Ratification of Petition bearing original signatures in which petitioners state, if such be the case, that petitioners have read the Petition filed on May 23, 2022, docket entry 1, and ratify and affirm 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 Ratification of Petition form.

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

Fountain v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 11584-22S (U.S.T.C. Jan. 9, 2024)
Case details for

Fountain v. Comm'r of Internal Revenue

Case Details

Full title:KERRY B. FOUNTAIN, JR. & NATALIE S. FOUNTAIN, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Jan 9, 2024

Citations

No. 11584-22S (U.S.T.C. Jan. 9, 2024)