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Hess v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2023
No. 37538-21S (U.S.T.C. Jan. 25, 2023)

Opinion

37538-21S

01-25-2023

DONALD EUGENE HESS & CYNTHIA DIANNE HESS, 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 December 22, 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 foregoing considered, it is

ORDERED that petitioners shall, on or before March 6, 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 petitioners states, if such be the case, that petitioners have read the petition filed on December 22, 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.


Summaries of

Hess v. Comm'r of Internal Revenue

United States Tax Court
Jan 25, 2023
No. 37538-21S (U.S.T.C. Jan. 25, 2023)
Case details for

Hess v. Comm'r of Internal Revenue

Case Details

Full title:DONALD EUGENE HESS & CYNTHIA DIANNE HESS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 25, 2023

Citations

No. 37538-21S (U.S.T.C. Jan. 25, 2023)