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Yates v. Comm'r of Internal Revenue

United States Tax Court
Dec 5, 2023
No. 18861-23 (U.S.T.C. Dec. 5, 2023)

Opinion

18861-23

12-05-2023

MAXWELL YATES & MICHELLE MCCLENDON, 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 November 27, 2023, was not properly executed in that it does not bear the original signature of petitioner Michelle McClendon or of a practitioner admitted to practice before this Court.

The foregoing considered, it is

ORDERED that petitioner Michelle McClendon on or before January 18, 2024, file with the Court a Ratification of Petition bearing a signature, in which petitioner states, if such be the case, that Michelle McClendon read the petition filed on November 27, 2023, 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 Michelle McClendon 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

Yates v. Comm'r of Internal Revenue

United States Tax Court
Dec 5, 2023
No. 18861-23 (U.S.T.C. Dec. 5, 2023)
Case details for

Yates v. Comm'r of Internal Revenue

Case Details

Full title:MAXWELL YATES & MICHELLE MCCLENDON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Dec 5, 2023

Citations

No. 18861-23 (U.S.T.C. Dec. 5, 2023)