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Smith v. Comm'r of Internal Revenue

United States Tax Court
Sep 21, 2022
No. 20055-22L (U.S.T.C. Sep. 21, 2022)

Opinion

20055-22L

09-21-2022

JAMES ROBERT SMITH, Petitioner 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 September 6, 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 November 3, 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 September 6, 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.

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.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Sep 21, 2022
No. 20055-22L (U.S.T.C. Sep. 21, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:JAMES ROBERT SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 21, 2022

Citations

No. 20055-22L (U.S.T.C. Sep. 21, 2022)