Opinion
27737-21S
11-09-2021
Emily K. Lee & Luis A. Divito 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 August 10, 2021, was not properly executed in that it does not bear the original signature of petitioner Luis A. Divito nor of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner Luis A. Divito shall, on or before December 23, 2021, 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 petitioner states, if such be the case, that petitioner Luis A. Divito has read the petition filed on August 10, 2021, 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 petitioner Luis A. Divito for purposes of ratifying the petition.