Opinion
15392-21
08-19-2022
PATRICIA L. SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
A petition filed to commence a case in this Court is required to be properly executed in that it bears the original signature of each petitioner in the case, or of a representative with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure. It has come to the Court's attention that the petition filed in this case on May 4, 2021, was not properly executed.
Upon due consideration, it is
ORDERED that, on or before September 12, 2022, petitioner shall file with the Court in paper form (not electronic) a Ratification of Petition, bearing an original signature (preferably in blue ink) of petitioner, in which she states, if such be the case, that she has read the petition filed on May 4, 2021, and ratifies and affirms the filing of said document.