Opinion
37019-21
07-27-2022
Russell B. Grant & Elisabeth Grant, 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 December 17, 2021, was not properly executed in that it does not bear the original signature of petitioner Elisabeth D. Grant nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Aaron Simon shall, on or before September 23, 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 Elisabeth D. Grant read the petition filed on December 17, 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 Elisabeth D. Grant 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.