Opinion
10807-21
06-11-2021
Kurt Lammon & Etsuko H. Lammon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
It has come to the Court's attention that the Petition filed in this case on March 23, 2021, was not properly executed in that it does not bear the original signature of petitioner Etsuko H. Lammon or of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner Etsuko H. Lammon shall, on or before July 23, 2021, file with the Court an Ratification of Petition duly signed by the petitioner Etsuko H. Lammon stating, if such be the case, that they have read the petition filed on March 23, 2021, and ratifies 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 Etsuko H. Lammon for purposes of ratifying the petition.
RATIFICATION OF PETITION
__, have read the Ratification of Petition filed with the Court on__and do hereby ratify and affirm the filing of said document by affixing my signature hereto.