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Lara v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 15492-22S (U.S.T.C. Aug. 9, 2022)

Opinion

15492-22S

08-09-2022

JOSE L. LARA & DOLORES LARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

The petition filed to commence this case was not properly executed because it does not bear the original signature of petitioners or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Subsequently, on July 28, 2022, an entry of appearance was filed in this matter by Christopher S. Cooke, and counsel has since been treated as petitioners' representative for purposes of this case. However, a jurisdictional problem remains. Because this case was initially considered as filed pro se, the signature of counsel on the entry of appearance is insufficient to ratify the initial petition.

Upon due consideration, it is

ORDERED that petitioners shall file a ratification of petition, bearing their original signatures (preferably in blue ink), on or before October 7, 2022. If no such ratification of petition is received by October 7, 2022, the Court may dismiss this case for lack of jurisdiction. Petitioners should note that the ratification of petition may not be filed electronically.

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

Lara v. Comm'r of Internal Revenue

United States Tax Court
Aug 9, 2022
No. 15492-22S (U.S.T.C. Aug. 9, 2022)
Case details for

Lara v. Comm'r of Internal Revenue

Case Details

Full title:JOSE L. LARA & DOLORES LARA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 9, 2022

Citations

No. 15492-22S (U.S.T.C. Aug. 9, 2022)