Opinion
25057-21
09-09-2022
CHRISTOPHER ALAN MIDDLETON & AMANDA MIDDLETON, 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 July 12, 2021, was not properly executed in that it does not bear the original signature of petitioner Amanda Middleton nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Amanda Middleton shall, on or before October 24, 2022, 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 Amanda Middleton read the petition filed on July 12, 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 petitioner Amanda Middleton for purposes of ratifying the petition.