Opinion
12588-24S
09-09-2024
ANNETTE HOLCOMB & KENNETH B. HOLCOMB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 4, 2024, the Court directed petitioner Kenneth B. Holcomb to file a ratification bearing his signature and stating, if such be the case, that he had read the petition filed on August 2, 2024, and ratified and affirmed the filing of said document. The Order noted that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) would be acceptable.
Also on September 4, 2024, petitioners electronically filed two documents improperly titled as "Administrative Record" and "Affidavit of Kenneth B Holcomb in Support of Administrative Record." Both of these documents contain a ratification form with Kenneth B. Holcomb's name in the caption. However, instead of containing text, the blank spaces on the ratification form contain highlighted "comments," which, when hovered over with the cursor, display the text that petitioners evidently intended to insert in those spaces.
Upon due consideration, and for cause, it is
ORDERED that petitioners' filings at Docket Index Nos. 8 and 9 are deemed stricken from the record in this case. Petitioner Kenneth B. Holcomb is reminded that, as previously directed, he has until October 18, 2024, to file a proper ratification of petition.