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Gillum v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2023
No. 21461-22 (U.S.T.C. Jan. 17, 2023)

Opinion

21461-22

01-17-2023

RONALD E. GILLUM & JANET L. GILLUM, 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 26, 2022, was not properly executed in that it does not bear the original signature of petitioner Janet L. Gillum of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Janet L. Gillum shall, on or before February 16, 2023, 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 Janet L. Gillum read the petition filed on September 26, 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 petitioner Janet L. Gillum for purposes of ratifying the petition.


Summaries of

Gillum v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2023
No. 21461-22 (U.S.T.C. Jan. 17, 2023)
Case details for

Gillum v. Comm'r of Internal Revenue

Case Details

Full title:RONALD E. GILLUM & JANET L. GILLUM, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 17, 2023

Citations

No. 21461-22 (U.S.T.C. Jan. 17, 2023)