Valentine v. Comm'r of Intenal Revenue

Full title: Michael Valentine Petitioner v. Commissioner of Intenal Revenue Respondent

Court: United States Tax Court

Date published: Jan 7, 2022

No. 32421-21 (U.S.T.C. Jan. 7, 2022)

Opinion

32421-21

01-07-2022

Michael Valentine Petitioner v. Commissioner of Intenal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

It has come to the Court's attention that the petition fled in this case on October 1, 2021, was not properly executed in that it does not bea the original signature of petitione or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner shall, on or befre February 22, 2022, fle with the Court in paper form (not electronic) a Ratifcation of Petition beaing an original signature (not a photocopy), prefrably in blue ink, in which petitioner states, if such be the case, that petitione has read the petition fled on October 1, 2021, and ratify and afrms the fling of said document. It is further

ORDERED that the Clerk of the Court is directed to attach to the copy of this Order seved on petitione a frm which ma be used by petitioner fr purposes of ratifying the petition.