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Waller v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 21837-22 (U.S.T.C. Oct. 17, 2022)

Opinion

21837-22

10-17-2022

TYSON R. WALLER & SHELITA Q. WALLER, 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 September 27, 2022, was not properly executed in that it does not bear the original signature of petitioner Shelita Q. Waller nor of a practitioner admitted to practice before this Court. The foregoing considered, it is

ORDERED that petitioner Shelita Q. Waller shall, on or before December 1, 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 petitioner states, if such be the case, that Shelita Q. Waller read the petition filed on September 27, 2022, 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 Shelita Q. Waller 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 my signature hereto.


Summaries of

Waller v. Comm'r of Internal Revenue

United States Tax Court
Oct 17, 2022
No. 21837-22 (U.S.T.C. Oct. 17, 2022)
Case details for

Waller v. Comm'r of Internal Revenue

Case Details

Full title:TYSON R. WALLER & SHELITA Q. WALLER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Oct 17, 2022

Citations

No. 21837-22 (U.S.T.C. Oct. 17, 2022)