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Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 11, 2022
No. 4909-22 (U.S.T.C. Jul. 11, 2022)

Opinion

4909-22

07-11-2022

Shawn K. Smith & Brandi 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 in this case on February 16, 2022, was not properly executed in that it does not bear the original signature of petitioner Shawn K. Smith nor of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Shawn K. Smith shall, on or before September 9, 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 Shawn K. Smith read the petition filed on February 16, 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 Shawn K. Smith 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

Smith v. Comm'r of Internal Revenue

United States Tax Court
Jul 11, 2022
No. 4909-22 (U.S.T.C. Jul. 11, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:Shawn K. Smith & Brandi Smith, Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Jul 11, 2022

Citations

No. 4909-22 (U.S.T.C. Jul. 11, 2022)