Opinion
20207-21S
12-01-2021
Kurt Ethan Silver and Kelley C. Silver Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order served October 28, 2021, the Court directed petitioner Kelley C. Silver to file a ratification of petition. On November 2, 2021, petitioner Kelley C. Silver electronically filed a Ratification of Petition. A Ratification requires the original signature of petitioner and must be filed in paper form; it may not be electronically filed. See Rules 23(a)(3) and 26(b)(1), Tax Court Rules of Practice and Procedure. Accordingly, we will strike as improperly filed petitioner Kelley C. Silver's Ratification of Petition.
Upon due consideration, it is
ORDERED that petitioner Kelley C. Silver's Ratification of Petition, filed November 2, 2021, is hereby deemed stricken from this case. It is further
ORDERED that the time within which petitioner Kelley C. Silver shall file a Ratification of Petition, in paper form (not electronic) and bearing the original signature (preferably in blue ink) of petitioner, is extended to December 22, 2021.