Opinion
20635-22S
10-07-2022
DANIEL G. HUBER & MARY ROSE HUBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition filed to commence this case on September 12, 2022, was not properly executed in that it did not bear the original signatures of petitioners or petitioners' counsel as required by Rule 23(a)(3) Tax Court Rules of Practice and Procedure. Carl A. Reusser is admitted to practice before the Court, however, will not be associated with this case until an entry of appearance is filed. If petitioners' counsel wish to be recognized as counsel of record in this case, it will be necessary to electronically file an entry of appearance on behalf of petitioners in accordance with Tax Court Rules of Practice and Procedure. Petitioners' counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before November 2, 2022, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner may use to comply with this Order. It is further
ORDERED that no later than, November 2, 2022, John J. Meissner, Jr. shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioners. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Carl A. Reusser at the address which is listed for him in 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.