Opinion
17455-22
08-18-2022
FELICIANO LEON & MARIA H. DE LEON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
It has come to the Court's attention that the Petition filed in this case on July 25, 2022, was not properly executed in that it does not bear the original signature of petitioner Feliciano Leon nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Feliciano Leon shall, on or before October 14, 2022, 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 Feliciano Leon read the petition filed on July 25, 2022, 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 Feliciano Leon or 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.