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Michel v. Comm'r of Internal Revenue

United States Tax Court
Aug 27, 2021
No. 19661-21S (U.S.T.C. Aug. 27, 2021)

Opinion

19661-21S

08-27-2021

Jonathan E. Michel & Sandy D. Michel Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

MAURICE B. FOLEY, CHIEF JUDGE

It has come to the Court's attention that the petition filed in this case on June 1, 2021, 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 October 12, 2021, 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 petitioners state, if such be the case, that petitioners have read the petition filed on June 1, 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 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.


Summaries of

Michel v. Comm'r of Internal Revenue

United States Tax Court
Aug 27, 2021
No. 19661-21S (U.S.T.C. Aug. 27, 2021)
Case details for

Michel v. Comm'r of Internal Revenue

Case Details

Full title:Jonathan E. Michel & Sandy D. Michel Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Aug 27, 2021

Citations

No. 19661-21S (U.S.T.C. Aug. 27, 2021)