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Hemen v. Comm'r of Internal Revenue

United States Tax Court
Oct 6, 2021
No. 24036-21 (U.S.T.C. Oct. 6, 2021)

Opinion

24036-21

10-06-2021

Brian Hemen & Mary M. Hemen Petitioner 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 July 1, 2021, was not properly executed in that it does not bear the original signature of petitioner Mary M. Hemen or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner Mary M. Hemen shall, on or before November 17, 2021, 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 Mary M. Hemen states, if such be the case, that petitioner has read the petition filed on July 1, 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 petitioner a form which may be used by petitioner Mary M. Hemen for purposes of ratifying the petition.

RATIFICATION OF PETITION

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

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Summaries of

Hemen v. Comm'r of Internal Revenue

United States Tax Court
Oct 6, 2021
No. 24036-21 (U.S.T.C. Oct. 6, 2021)
Case details for

Hemen v. Comm'r of Internal Revenue

Case Details

Full title:Brian Hemen & Mary M. Hemen Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Oct 6, 2021

Citations

No. 24036-21 (U.S.T.C. Oct. 6, 2021)