Opinion
20135-23S
01-16-2024
KENT LANDERHOLM AND LAURI LANDERHOLM, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition filed on December 18, 2023, was not properly executed in that it does not bear the original signatures of petitioners or the signature of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioners' original signatures and ratifying the Petition previously filed.
Upon due consideration of the foregoing, it is
ORDERED that, on or before February 5, 2024, petitioners shall file a Ratification of Petition (see form attached) bearing their original signatures ("wet ink" signatures, not a photocopy). Failure to comply with this Order may result in dismissal of this case for lack of jurisdiction.
RATIFICATION OF PETITION
I/We have read the Petition filed on December 18, 2023, and hereby ratify and affirm the filing of that Petition by our signatures below.
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