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Obayan v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 12949-22 (U.S.T.C. Feb. 10, 2023)

Opinion

12949-22

02-10-2023

OLAYIWOLA OBAYAN & HADIZAH OBAYAN 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 May 24, 2022, was not properly executed in that it does not bear the original signature of petitioner Hadizah Obayan or of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Hadizah Obayan shall, on or before March 10, 2023, 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 Hadizah Obayan read the petition filed on May 24, 2022, 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 Hadizah Obayan 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 my signature hereto.


Summaries of

Obayan v. Comm'r of Internal Revenue

United States Tax Court
Feb 10, 2023
No. 12949-22 (U.S.T.C. Feb. 10, 2023)
Case details for

Obayan v. Comm'r of Internal Revenue

Case Details

Full title:OLAYIWOLA OBAYAN & HADIZAH OBAYAN Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 10, 2023

Citations

No. 12949-22 (U.S.T.C. Feb. 10, 2023)