Opinion
19147-22
02-10-2023
WILLIAM CHARLES ROBERTS & NICOLE LYNN ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Order served September 6, 2022, the Court directed petitioner Nicole Lynn Roberts to file a ratification of petition. On October 28, 2022, petitioners filed a Ratification of Ratification of Petition with a stylized signature. A Ratification requires an actual signature on a PDF or a signature using an authentication program is acceptable. See Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Accordingly, we will strike as improperly filed petitioners' Ratification of Ratification of Petition.
Upon due consideration, it is
ORDERED that petitioners' Ratification of Signature, filed September 6, 2022, is hereby deemed stricken from this case. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition is extended to March 6, 2023.