Opinion
1315-23
02-21-2023
CALVIN SMITH & MONIQUE SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
It has come to the Court's attention that the petition filed on January 3, 2023, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.
The foregoing considered, it is
ORDERED that petitioners shall, on or before April 4, 2023, 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 petitioners state, if such be the case, that petitioners have read the petition filed January 3, 2023, and ratify and affirm 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 petitioners for purposes of ratifying the petition.