Opinion
14036-21S
09-20-2021
Rosemarie M. Lester & James P. Lester 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 July 11, 2021, was not properly executed in that it does not bear the original signature of petitioner James P. Lester nor of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner James P. Lester shall, on or before October 28, 2021, file with the Court an Ratification of Petition duly signed by the petitioner James P. Lester stating, if such be the case, that they have read the petition filed on July 11, 2021, and ratifies 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 James P. Lester for purposes of ratifying the petition.
RATIFICATION OF PETITION
______, have read the Ratification of Petition filed with the Court on ______ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.
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