Opinion
26165-21S
03-18-2022
ORDER
Maurice B. Foley Chief Judge.
The petition filed to commence this case was not properly executed in that it does not bear the original signatures of petitioners or of someone lawfully authorized to represent petitioners, as required by the Tax Court Rules of Practice and Procedure. Accordingly, the Court will direct petitioners to file a proper ratification of petition.
Upon due consideration, it is
ORDERED that on or before April 15, 2022, petitioners shall file in paper form (not electronically) a proper ratification of petition bearing petitioners' original signatures (not a photocopy). Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court shall attach to this Order served on petitioners a form which petitioners may use for the purpose of filing a proper ratification of petition.