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Heckman v. Comm'r of Internal Revenue

United States Tax Court
Jan 10, 2022
No. 32400-21 (U.S.T.C. Jan. 10, 2022)

Opinion

32400-21

01-10-2022

Charles F. Heckman & Linda Heckman Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

It has come to the Court's attention that the petition filed in this case on October 18, 2021, 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.

The fregoig considered, it is

ORDERED that petitioners shall, on or before February 24, 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 petitioners state, if such be the case, that petitioners have read the petition filed on October 18, 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 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 our signatures hereto.


Summaries of

Heckman v. Comm'r of Internal Revenue

United States Tax Court
Jan 10, 2022
No. 32400-21 (U.S.T.C. Jan. 10, 2022)
Case details for

Heckman v. Comm'r of Internal Revenue

Case Details

Full title:Charles F. Heckman & Linda Heckman Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Jan 10, 2022

Citations

No. 32400-21 (U.S.T.C. Jan. 10, 2022)