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Lopez v. Comm'r of Internal Revenue

United States Tax Court
Apr 4, 2022
No. 36139-21 (U.S.T.C. Apr. 4, 2022)

Opinion

36139-21

04-04-2022

CESAR O. LOPEZ & MARIA LOPEZ HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

MAURICE B. FOLEY, CHIEF JUDGE

By Order served March 4, 2022, the Court directed petitioner Maria Lopez Hernandez, on or before May 2, 2022, to file a ratification of petition. That Order stated that the ratification of petition must bear the original signature of petitioner and could not be filed electronically. On March 8, 2022, petitioner Maria Lopez Hernandez electronically filed a ratification of petition.

In view of the foregoing, it is

ORDERED that petitioner Maria Lopez Hernandez' ratification of petition, electronically filed March 8, 2022, is stricken from the Court's record in this case.

Petitioner Maria Lopez Hernandez is reminded that she must file a ratification of petition with the Court on or before May 2, 2022. As this case was commenced by the filing of a petition in paper form, that ratification must also be in paper form (bearing her original "wet ink" signature) and must be mailed to the Court, rather than being electronically filed.


Summaries of

Lopez v. Comm'r of Internal Revenue

United States Tax Court
Apr 4, 2022
No. 36139-21 (U.S.T.C. Apr. 4, 2022)
Case details for

Lopez v. Comm'r of Internal Revenue

Case Details

Full title:CESAR O. LOPEZ & MARIA LOPEZ HERNANDEZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Apr 4, 2022

Citations

No. 36139-21 (U.S.T.C. Apr. 4, 2022)