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Ireneusz Kokoszka v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 22413-22 (U.S.T.C. Oct. 31, 2022)

Opinion

22413-22

10-31-2022

IRENEUSZ KOKOSZKA & THERESA BRIONES-KOKOSZKA, 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 7, 2022, was not properly executed in that it does not bear the original signature of petitioner Theresa Briones-Kokoszka of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Theresa Briones-Kokoszka shall, on or before November 30, 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 petitioner states, if such be the case, that Theresa Briones-Kokoszka read the petition filed on October 7, 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 petitioner Theresa Briones-Kokoszka for purposes of ratifying the petition.


Summaries of

Ireneusz Kokoszka v. Comm'r of Internal Revenue

United States Tax Court
Oct 31, 2022
No. 22413-22 (U.S.T.C. Oct. 31, 2022)
Case details for

Ireneusz Kokoszka v. Comm'r of Internal Revenue

Case Details

Full title:IRENEUSZ KOKOSZKA & THERESA BRIONES-KOKOSZKA, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Oct 31, 2022

Citations

No. 22413-22 (U.S.T.C. Oct. 31, 2022)