Opinion
21171-21S
10-22-2021
William Lester Smith & Rowena D. Smith, Petitioner(s) v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
The petition in this case was filed on September 2, 2021. It has come to the Court's attention that petitioners therein elected to have this case conducted under the Court's regular tax case procedures. The Court further notes that petition does not bear both petitioner's signature or the signature of a practitioner admitted to practice before the Court, as required by the Tax Court Rules. The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall delete the letter "S" from the docket number and other records of the Court in this case. It is further
ORDERED that, on or before November 24, 2021, petitioners shall file a paper Ratification of Petition ratifying and affirming the petition in this case. Petitioner is reminded that ratification of petition may not be electronically filed, but must instead be filed in paper form and bear petitioner's original signature. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners, a ratification of petition form which petitioners may use to ratify the petition.
RATIFICATION OF PETITION
We, William Lester Smith and Rowena D. Smith have read the Petition filed with the Court on September 2, 2021, and hereby ratify and affirm the filing of said document by affixing our signatures hereto.