Opinion
10948-21
11-28-2022
MELISSA LAUREN ESTREMERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition filed to commence this case on March 26, 2021, does not bear the original signature of petitioner or the original signature of a practitioner admitted to practice before the Tax Court, as required by the Tax Court Rules of Practice and Procedure. By Order served June 14, 2021, the Court directed petitioner on or before July 26, 2021, to ratify and affirm the petition filed on petitioner's behalf in this case. Petitioner has not complied with the Court's Order.
Upon due consideration and for cause, it is
ORDERED that on or before December 29, 2022, petitioner shall electronically file a proper ratification bearing her signature in which she states, if such be the case, that she has read the petition filed on March 26, 2021, and ratify and affirms the filing of said document. Petitioner should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. For more information about signatures, please refer to Tax Court Rule 23(a)(3) and the DAWSON FAQs available on the Tax Court website. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction. It is further