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Hunigan v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 22879-22 (U.S.T.C. Nov. 1, 2022)

Opinion

22879-22

11-01-2022

WILLIAM HUNIGAN & TALLI HUNIGAN, 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 October 17, 2022, 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 December 16, 2022, 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 October 17, 2022, 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.

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.

Signed ___

Signed ___

Dated ____


Summaries of

Hunigan v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 22879-22 (U.S.T.C. Nov. 1, 2022)
Case details for

Hunigan v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM HUNIGAN & TALLI HUNIGAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 1, 2022

Citations

No. 22879-22 (U.S.T.C. Nov. 1, 2022)