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Smale v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15670-22 (U.S.T.C. Aug. 12, 2022)

Opinion

15670-22

08-12-2022

Kristin W. Smale & John A. Smale, Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

It has come to the Court's attention that the Petition filed in this case on June 27, 2022, was not properly executed in that it does not bear the original signature of petitioner John A. Smale nor of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner John A. Smale shall, on or before October 10, 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 John A. Smale read the petition filed on June 27, 2022, 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 John A. Smale for purposes of ratifying the petition. 1

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 my signature hereto. 2


Summaries of

Smale v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15670-22 (U.S.T.C. Aug. 12, 2022)
Case details for

Smale v. Comm'r of Internal Revenue

Case Details

Full title:Kristin W. Smale & John A. Smale, Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 15670-22 (U.S.T.C. Aug. 12, 2022)