Opinion
15202-20
06-01-2021
Kristin Nicole Pichey & William Tye Grisel Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served March 9, 2021, the Court directed petitioners to file a ratification of petition. On April 22, 2021, petitioners filed a ratification of petition by petitioner Kristin Nicole Pichey. On May 24, 2021, petitioners electronically filed a Ratification of Petition. A Ratification requires the original signatures of petitioners and must be filed in paper form; it may not be electronically filed. See Rules 23(a)(3) and 26(b)(1), Tax Court Rules of Practice and Procedure. Accordingly, we will strike as improperly filed petitioners' Ratification of Petition.
Upon due consideration, it is
ORDERED that petitioners' Ratification of Petition, filed May 24, 2021, is hereby deemed stricken from this case. It is further
ORDERED that the time within which petitioner William Tye Grisel shall file a Ratification of Petition, in paper form (not electronic) and bearing the original signature (preferably in blue ink) of petitioner William Tye Grisel, is extended to June 22, 2021.