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Smith v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 7829-22 (U.S.T.C. Apr. 21, 2022)

Opinion

7829-22

04-21-2022

TROY SMITH & AMBER SMITH Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

It has come to the Court's attention that the petition filed in this case on March 31, 2022, 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 June 21, 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 petitioners states, if such be the case, that petitioner has read the petition filed on March 31, 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 petitioners for purposes of ratifying the petition.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 7829-22 (U.S.T.C. Apr. 21, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:TROY SMITH & AMBER SMITH Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 21, 2022

Citations

No. 7829-22 (U.S.T.C. Apr. 21, 2022)