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Kirkland v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15743-22 (U.S.T.C. Aug. 12, 2022)

Opinion

15743-22.

08-12-2022

JOHN KIRKLAND & KAREN KIRKLAND, 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 June 30, 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 October 11, 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 has read the petition filed on June 30, 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.


Summaries of

Kirkland v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15743-22 (U.S.T.C. Aug. 12, 2022)
Case details for

Kirkland v. Comm'r of Internal Revenue

Case Details

Full title:JOHN KIRKLAND & KAREN KIRKLAND, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 15743-22 (U.S.T.C. Aug. 12, 2022)