Opinion
12207-21S
09-15-2021
James Lewis, Jr. & Anna T. Lewis Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served September 3, 2021, the Court directed petitioner Anna T. Lewis to file a ratification of petition. On September 4, 2021, petitioners electronically filed a Ratification of Signature of Petitioner Anna T. Lewis and a Ratification of Signature of Petitioner James Lewis Jr. A Ratification requires the original signatures of petitioners and must be filed in paper form; it may not be electronically filed. See Rules 23(a)(3) and 26(b)(1), Tax Court Rules of Practice and Procedure. Accordingly, we will strike as improperly filed petitioners' Ratification of Signature of Petitioner Anna T. Lewis and Ratification of Signature of Petitioner James Lewis Jr.
Upon due consideration, it is
ORDERED that petitioners' Ratification of Signature of Petitioner Anna T. Lewis, filed September 4, 2021, and Ratification of Signature of Petitioner James Lewis Jr., filed September 4, 2021, are hereby deemed stricken from this case.
Petitioners are reminded that petitioner Anna T. Lewis has until October 15, 2021, to file a Ratification of Petition, in paper form (not electronic) and bearing her original signature (preferably in blue ink).
1