Smith v. Comm'r of Internal Revenue

Full title: Sheila L. Smith, Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jun 6, 2022

No. 3235-22 (U.S.T.C. Jun. 6, 2022)

Opinion

3235-22

06-06-2022

Sheila L. Smith, Petitioner v. Commissioner of Internal Revenue Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

It has come to the Court's attention that the petition filed in this case on January 28, 2022, was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner shall, on or before August 5, 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 petitioner has read the petition filed on January 28, 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 petitioner a form which may be used by petitioner for purposes of ratifying the petition.