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Maas v. Comm'r of Internal Revenue

United States Tax Court
Dec 4, 2023
No. 18387-23 (U.S.T.C. Dec. 4, 2023)

Opinion

18387-23

12-04-2023

SAMANTHA MAAS & BRANDON MAAS, Petitioners 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 November 16, 2023, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.

Upon due consideration and for cause, it is

ORDERED that petitioners shall, on or before January 18, 2024, file with the Court a Ratification of Petition bearing signatures in which petitioners states, if such be the case, that petitioners have read the petition filed on November 16, 2023, 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 petitioners 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 our signatures hereto.

Signed ___

Signed ___

Dated ___


Summaries of

Maas v. Comm'r of Internal Revenue

United States Tax Court
Dec 4, 2023
No. 18387-23 (U.S.T.C. Dec. 4, 2023)
Case details for

Maas v. Comm'r of Internal Revenue

Case Details

Full title:SAMANTHA MAAS & BRANDON MAAS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Dec 4, 2023

Citations

No. 18387-23 (U.S.T.C. Dec. 4, 2023)