Opinion
20456-21
09-23-2021
Abby Redmond & Joshua Wontorski Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition in this case was filed in paper form on June 7, 2021. That petition did 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. By Order issued September 2, 2021, the Court directed petitioners, on or before October 12, 2021, to file a ratification of petition in paper form (not electronic), duly signed and bearing each of their original signatures (preferably in blue ink), ratifying and affirming the petition filed on petitioners' behalf in this case. On September 20, 2021, Kristin Hutton filed an Entry of Appearance as counsel for petitioner Abby Redmond in this case. Since the petition in this case was not properly executed on petitioner Abby Redmond's behalf, that petition can only be ratified by Ms. Redmond herself, and not by Ms. Hutton. On September 20, 2021, petitioner Abby Redmond electronically filed a Ratification of Petition. A ratification of petition may not be electronically filed, but must instead be filed in paper form. Tax Court Rule 26(b)(1).
On September 20, 2021, petitioner Abby Redmond filed a Request for Place of Trial which the Court will recharacterize as Ms. Redmond's Motion To Change Place of Trial to Oklahoma City, Oklahoma.
The foregoing considered and for cause, it is
ORDERED that petitioner Abby Redmond's Ratification filed September 20, 2021, is hereby deemed stricken from the record in this case. Ms. Redmond is reminded that her ratification of petition may not be eFiled, but must instead be filed in paper form and bear her original signature. It is further
ORDERED that Ms. Redmond's Request for Place of Trial filed September 20, 2021, is recharacterized as her Motion To Change Place of Trial to Oklahoma City, Oklahoma. It is further
ORDERED that Ms. Redmond's above Motion To Change Place of Trial is granted and the place of trial in this case is changed to Oklahoma City, Oklahoma.
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