Opinion
31891-21S
01-10-2022
Patrick Joseph Rooney & Sara Rooney 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 1, 2021, was not properly executed in that it does not bear the original signature of petitioner Sara Rooney nor of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioner Sara Rooney shall, on or before February 24, 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 Sara Rooney has read the petition filed on October 1, 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 Sara Rooney for purposes of ratifying the petition.
RATIFICATION OF PETITION
____________, have read the Ratification of Petition filed with the Court on _________ and do hereby ratify and affirm the filing of said document by affixing my signature hereto.