Opinion
13053-22
02-08-2023
DEBRA D. GUFFEY & JOSEPH C. GUFFEY 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 May 23, 2022, was not properly executed in that it does not bear the original signature of petitioner Joseph C. Guffey or of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Joseph C. Guffey shall, on or before March 9, 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 Joseph C. Guffey read the petition filed on May 23, 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 Joseph C. Guffey 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.