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Heaney v. Comm'r of Internal Revenue

United States Tax Court
Jul 5, 2024
No. 7685-24S (U.S.T.C. Jul. 5, 2024)

Opinion

7685-24S

07-05-2024

STEVEN W. HEANEY & KELLY J. HEANEY, 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 9, 2024, 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.

Upon due consideration and for cause, it is

ORDERED that petitioners shall, on or before July 31, 2024, file with the Court a Ratification of Petition bearing signatures in which petitioners states, if such be the case, that petitioners have read the petition filed on May 9, 2024, 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.

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

Heaney v. Comm'r of Internal Revenue

United States Tax Court
Jul 5, 2024
No. 7685-24S (U.S.T.C. Jul. 5, 2024)
Case details for

Heaney v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN W. HEANEY & KELLY J. HEANEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jul 5, 2024

Citations

No. 7685-24S (U.S.T.C. Jul. 5, 2024)