Opinion
27773-22
02-08-2023
SANDRA MERCHANT & JEFFREY MERCHANT 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 December 21, 2022, was not properly executed in that it does not bear the original signature of petitioner Jeffrey Merchant or of a practitioner admitted to practice before this Court. The foregoing considered, it is
ORDERED that petitioner Jeffrey Merchant shall, on or before March 10, 2023, 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 Jeffrey Merchant read the petition filed on December 21, 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 Jeffrey Merchant 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.