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Heiss v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2024
No. 12986-24 (U.S.T.C. Aug. 22, 2024)

Opinion

12986-24

08-22-2024

EDWARD J. HEISS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 7, 2024, the Court received and filed the Petition in this case. The Petition seeks redetermination of a notice of deficiency issued to Edward J. Heiss, Jr. and Susan Heiss. However, the Petition was signed by and captioned in the name of petitioner Edward J. Heiss, Jr. only.

On August 15, 2024, petitioner filed a First Amended Petition. Petitioner included Susan Heiss in the caption of this document. However, the First Amended Petitioner did not bear Susan Heiss's signature.

Upon due consideration of the above, it is

ORDERED that, on or before September 13, 2024, Susan Heiss shall file with the Court a Ratification of Petition bearing her signature in which she states, if such be the case, that she has read the Petition filed on August 7, 2024, and ratifies and affirms the filing of said document. It is further

ORDERED that the Clerk of the Court is directed to attach to this Order a form which may be used by Susan Heiss for purposes of ratifying the Petition.

RATIFICATION OF PETITION

____, have read the Petition filed with he Court on____and do hereby ratify and affirm the filing of said document by affixing my signature hereto.


Summaries of

Heiss v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2024
No. 12986-24 (U.S.T.C. Aug. 22, 2024)
Case details for

Heiss v. Comm'r of Internal Revenue

Case Details

Full title:EDWARD J. HEISS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 22, 2024

Citations

No. 12986-24 (U.S.T.C. Aug. 22, 2024)