Opinion
10312-22
08-25-2022
STEVEN J. SWITZER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case was not properly executed because it does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. Instead, the petition had been submitted by Larry T. Dressell, but had a stylized signature for counsel and no signature for petitioner. The petition was considered to be pro se.
Subsequently, on June 13, 2022, an entry of appearance was filed in this matter by Larry T. Dressell, and counsel has since been treated as petitioner's representative for purposes of this case. Also on June 13, 2022, Larry T. Dressell filed a ratification of petition. However, a jurisdictional problem remains. Because this case was initially considered as filed pro se, the signature of counsel on the entry of appearance and ratification of petition are insufficient to ratify the initial petition.
Upon due consideration, it is
ORDERED that the above-referenced ratification of petition, filed June 13, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before September 15, 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 he states, if such be the case, that he has read the petition filed on May 2, 2022, and ratifies and affirms the filing of said document.