Opinion
31064-21
03-14-2022
SAEED MARZVAAN & SHAHRZAD YAZDCHI-MARZVAAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On January 24, 2022, petitioners filed a First Amended Petition, attached to which are certain documents that appear to be in the nature of evidence. Petitioners are advised that these documents have not been received into evidence by the Court.
The Court previously issued to petitioners, on December 17, 2021, a Notice of Attachments in the Nature of Evidence regarding documents attached to the Petition, filed September 27, 2021. Accordingly, the Court will stress that evidentiary materials are not filed with the Court. Instead, after counsel for the Internal Revenue Service files an Answer in this case, petitioners should contact directly the counsel identified in the Answer and exchange any evidence with him or her as part of the pretrial process. If the case has not settled by the time of trial, petitioners may introduce any evidence at that time.
Upon review of the First Amended Petition, the Court notes that the document does not bear the original signature of petitioner Shahrzad Yazdchi-Marzvaan or of a practitioner admitted to practice before this Court. The Court will therefore direct petitioner Shahrzad Yazdchi-Marzvaan to file a ratification as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on or before April 11, 2022, petitioner Shahrzad Yazdchi-Marzvaan shall file with the Court in paper form (not electronic) a Ratification of First Amended Petition bearing an original signature (not a photocopy), preferably in blue ink, in which petitioner Shahrzad Yazdchi-Marzvaan states, if such be the case, that petitioner Shahrzad Yazdchi-Marzvaan has read the First Amended Petition filed on January 24, 2022, and ratifies 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 that petitioner Shahrzad Yazdchi-Marzvaan may use for purposes of ratifying the First Amended Petition.
RATIFICATION OF FIRST AMENDED PETITION
I, Shahrzad Yazdchi-Marzvaan, have read the First Amended Petition filed with the Court on January 24, 2022, and do hereby ratify and affirm the filing of said document by affixing my signature hereto.