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Gillyard v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 3768-23 (U.S.T.C. Mar. 23, 2023)

Opinion

3768-23

03-23-2023

GREGORY M. GILLYARD & ROSA GILLYARD, 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 February 21, 2023, was not properly executed in that it does not bear the original signature of petitioner Rosa Gillyard or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Rosa Gillyard shall, on or before May 5, 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 Rosa Gillyard read the petition filed on February 21, 2023, 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 Rosa Gillyard for purposes of ratifying the petition.

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

Gillyard v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 3768-23 (U.S.T.C. Mar. 23, 2023)
Case details for

Gillyard v. Comm'r of Internal Revenue

Case Details

Full title:GREGORY M. GILLYARD & ROSA GILLYARD, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 3768-23 (U.S.T.C. Mar. 23, 2023)