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Lowe v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2022
No. 32121-21 (U.S.T.C. Jun. 14, 2022)

Opinion

32121-21

06-14-2022

Michael Watson Lowe, Petitioner 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 October 12, 2021, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner shall, on or before August 12, 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 has read the petition filed on October 12, 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 petitioner a form which may be used by petitioner for 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.


Summaries of

Lowe v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2022
No. 32121-21 (U.S.T.C. Jun. 14, 2022)
Case details for

Lowe v. Comm'r of Internal Revenue

Case Details

Full title:Michael Watson Lowe, Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jun 14, 2022

Citations

No. 32121-21 (U.S.T.C. Jun. 14, 2022)