Opinion
21446-21
09-21-2021
Jason D. Shugars & Lauryn P. Shugars Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition served to commence this case on September 10, 2021, was not properly executed in that it did not bear the original signatures of petitioners or petitioners' counsel as required by the Tax Court Rules of Practice and Procedure. Upon review of the Court's record, petitioners' counsel is admitted to practice before this Court, however, will not be associated with this case until a proper entry of appearance is with filed with the Court. If petitioners' counsel wishes to be recognized as counsel of record in this case, it will be necessary at this juncture to electronically file an entry of appearance on behalf of petitioners in accordance with Rule 24 Tax Court Rules of Practice and Procedure. Petitioner's counsel may obtain an Entry of Appearance form under "Case Related Forms" on the Tax Court's website at www.ustaxcourt.gov/case_related_forms.html.
Therefore, in order for this Court potentially to acquire jurisdiction to consider this case, it is necessary to obtain a Ratification of Petition bearing petitioner's original signature and ratifying the petition previously filed. Upon due consideration and for cause, it is
ORDERED that, on or before November 1, 2021, petitioners shall file with the Court in paper form a Ratification of Petition ratifying and affirming the filing of the Petition on their behalf (preferably in "wet ink" signature, not a photocopied signature). Petitioners should note that the ratification of petition may not be electronically filed. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply with this Order. It is further
ORDERED that no later than, November 1, 2021, Mark S. Pendery shall file a entry of appearance, if he wishes to enter his appearance in this case as counsel for petitioner. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order at the address which Mark S. Pendery listed for himself in the petition.
RATIFICATION OF PETITION
___, have read the Petition filed with the Court on ___ and do hereby ratify and affirm the filing of said document by affixing our signatures hereto.