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Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 5822-22 (U.S.T.C. Mar. 22, 2023)

Opinion

5822-22

03-22-2023

SPENCER N. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On December 8, 2022, the Court served an Order requiring petitioner to ratify the petition, on or before January 20, 2023, because it was not properly signed. To date, the Court has received no ratification from petitioner.

Premises considered, it is

ORDERED that the time within which petitioner shall 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 March 7, 2022, and ratify and affirm the filing of said document, is extended to April 24, 2023. 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

Martin v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 5822-22 (U.S.T.C. Mar. 22, 2023)
Case details for

Martin v. Comm'r of Internal Revenue

Case Details

Full title:SPENCER N. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 5822-22 (U.S.T.C. Mar. 22, 2023)