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Garner v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2022
No. 20175-22S (U.S.T.C. Sep. 22, 2022)

Opinion

20175-22S.

09-22-2022

JOSEPH L. GARNER & SHANNON GARNER, 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 September 7, 2022, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioners shall, on or before November 4, 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 petitioners states, if such be the case, that petitioners has read the petition filed on September 7, 2022, 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 petitioners for purposes of ratifying the petition.


Summaries of

Garner v. Comm'r of Internal Revenue

United States Tax Court
Sep 22, 2022
No. 20175-22S (U.S.T.C. Sep. 22, 2022)
Case details for

Garner v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH L. GARNER & SHANNON GARNER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Sep 22, 2022

Citations

No. 20175-22S (U.S.T.C. Sep. 22, 2022)