Leming v. Comm'r of Internal Revenue

Full title: SARAH K. LEMING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 5, 2024

No. 1160-24 (U.S.T.C. Feb. 5, 2024)

Opinion

1160-24

02-05-2024

SARAH K. LEMING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

It has come to the Court's attention that the petition filed in this case on January 19, 2024, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court.

ORDERED that petitioner shall, on or before March 18, 2024, file with the Court a Ratification of Petition bearing a signature in which petitioner states, if such be the case, that petitioner has read the petition filed on January 19, 2024, 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 petitioner a form which may be used by petitioner for purposes of ratifying the petition.

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 my signature hereto.