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Spencer v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 15392-21 (U.S.T.C. Aug. 19, 2022)

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.


Summaries of

Spencer v. Comm'r of Internal Revenue

United States Tax Court
Aug 19, 2022
No. 15392-21 (U.S.T.C. Aug. 19, 2022)
Case details for

Spencer v. Comm'r of Internal Revenue

Case Details

Full title:PATRICIA L. SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 19, 2022

Citations

No. 15392-21 (U.S.T.C. Aug. 19, 2022)