Opinion
32847-21
01-20-2022
Daniel Rinehart & Joanne M. Rinehart Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
It has come to the Court's attention that the Petition filed in this case on October 18, 2021, was not properly executed in that it does not bear the original signature of petitioner Joanne M. Rinehart nor of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Joanne Rinehart shall, on or before March 4, 2022, 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 petitioner Joanne Rinehart has read the petition filed on October 18, 2021, 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 Joanne M. Rinehart for purposes of ratifying the petition.