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Stewart v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2022
No. 14889-20L (U.S.T.C. Jun. 14, 2022)

Opinion

14889-20L

06-14-2022

MICHAEL KENNETH STEWART & LISA DOTIN STEWART 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 December 10, 2020, was not properly executed in that it does not bear the original signatures of petitioners or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioners shall, on or before August 12, 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 petitioners states, if such be the case, that petitioners has read the petition filed on December 10, 2020, 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 petitioners 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 our signatures hereto.


Summaries of

Stewart v. Comm'r of Internal Revenue

United States Tax Court
Jun 14, 2022
No. 14889-20L (U.S.T.C. Jun. 14, 2022)
Case details for

Stewart v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL KENNETH STEWART & LISA DOTIN STEWART Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Jun 14, 2022

Citations

No. 14889-20L (U.S.T.C. Jun. 14, 2022)