Opinion
9277-22
10-26-2022
LAURA RASMUSSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
A petition filed to commence a case in this Court is required to be properly executed in that it bears the original signature of each petitioner in the case or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. It has come to the Court's attention that the petition filed in this case on April 18, 2022, and the First Amended Petition, filed on June 28, 2022, were not properly executed.
Upon due consideration, it is
ORDERED that, on or before November 17, 2022, petitioner shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing an original signature (preferably in blue ink) of petitioner, in which she states, if such be the case, that she has read the petition filed on April 18, 2022, and the First Amended Petition, filed on June 28, 2022, and ratifies and affirms the filing of said documents.