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Swaner v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 25044-21S (U.S.T.C. Oct. 18, 2021)

Opinion

25044-21S

10-18-2021

James Swaner & Allyson Swaner Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

It has come to the Court's attention that the Petition filed in this case filed on July 9, 2021, was not properly executed in that it does not bear the original signature of petitioner Allyson Swaner nor of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner Allyson Swaner shall, on or before December 2, 2021, 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 Allyson Swaner has read the petition filed on July 9, 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 petitioner Allyson Swaner for purposes of ratifying the petition.


Summaries of

Swaner v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 25044-21S (U.S.T.C. Oct. 18, 2021)
Case details for

Swaner v. Comm'r of Internal Revenue

Case Details

Full title:James Swaner & Allyson Swaner Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Oct 18, 2021

Citations

No. 25044-21S (U.S.T.C. Oct. 18, 2021)