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Lopez v. Comm'r of Internal Revenue

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

Opinion

36139-21

03-04-2022

Cesar O. Lopez & Maria Lopez Hernandez 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 November 30, 2021, was not properly executed in that it does not bear the original signature of petitioner Maria Lopez Hernandez nor of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Maria Lopez Hernandez shall, on or before May 2, 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 petitioner Maria Lopez Hernandez read the petition filed on November 30, 2021, 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 Maria Lopez Hernandez for purposes of ratifying the petition. 1

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. 2


Summaries of

Lopez v. Comm'r of Internal Revenue

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

Citations

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