Opinion
1910-22
06-12-2024
EDWARD NORRIS & KATHY NORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition filed to commence this case was not properly executed because it does not bear the original signatures of petitioners or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Subsequently, on May 7, 2024, an entry of appearance was filed in this matter by Danny L. Vess as counsel for petitioners. However, a jurisdictional problem remains. Because this case was initially considered as filed pro se, the signature of counsel on the entry of appearance is insufficient to ratify the initial petition.
Upon due consideration, it is
ORDERED that petitioners shall file a ratification of petition, bearing their signatures on or before July 12, 2024. If no such ratification of petition is received by July 12, 2024, the Court may dismiss this case for lack of jurisdiction.
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.