Opinion
8482-22
10-19-2022
DANIEL SIGILAI & SERAH KIARIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
A petition filed to commence a case in this Court is required to be properly executed in that it bears the original signature of each petitioner in the case, or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. It has come to the Court's attention that the petition filed in this case on April 4, 2022, was not properly executed by petitioner Serah Kiarie.
Upon due consideration, it is
ORDERED that, on or before November 9, 2022, petitioner Serah Kiarie shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing an original signature (preferably in blue ink) of petitioner Serah Kiarie, in which she states, if such be the case, that she has read the petition filed on April 4, 2022, and ratifies and affirms the filing of said document.