Opinion
12512-24
09-12-2024
CHRISTOPHER SWANSON & AMY LYNN SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served September 5, 2024, the Court directed petitioner Amy Lynn Swanson to file a ratification of petition. On September 6, 2024, petitioners filed a Ratification of My Docket Case that does not bear petitioner Amy Lynn Swanson's signature. A ratification filed electronically requires a person's name on a signature block on a paper that the person authorized to be filed electronically. See Rule 23(a)(3), Tax Court Rules of Practice and Procedure. Accordingly, we will strike as improperly filed petitioners' Ratification of My Docket Case.
Upon due consideration, it is
ORDERED that petitioners' Ratification of My Docket Case, filed September 6, 2024, is deemed stricken from this case. It is further
ORDERED that petitioner Amy Lynn Swanson is advised that the last day within which she shall file a Ratification of Petition is October 18, 2024. If no such ratification of petition is received by October 18, 2024, the Court may dismiss this case as to petitioner Amy Lynn Swanson for lack of jurisdiction.