Opinion
2709-23
03-13-2023
WALTER KOZUCH & JERRY KOZUCH, 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 January 31, 2023, 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 April 26, 2023, 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 January 31, 2023, 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.