Opinion
10477-23
07-10-2023
JOSEPH MCPHERSON & D. LYNN SMITH-LOVIN, 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 June 27, 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.
The foregoing considered, it is
ORDERED that petitioners shall, on or before August 24, 2023, 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 June 27, 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.