Opinion
11197-22S
08-30-2022
RICHARD ERIR FARMER & KATHERINE HOWLE FARMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 18, 2022, the petition to commence this case was electronically filed. When a petition is electronically filed with the Court, the combination of the username and password of the individual eFiling the petition serves as the signature of the filer. See DAWSON User Guides on the Court's website, www.ustaxcourt.gov. The petition in this case was electronically filed using petitioner Richard Eric Farmer's username and password, and thus the petition is treated as having been properly executed and filed by Richard Eric Farmer.
The petition also bears the signature of Katherine H. Farmer. However, the petition was not properly executed by Katherine H. Farmer as the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Katherine H. Farmer will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case. In view of the foregoing, it is
ORDERED that on or before October 14, 2022, petitioner Katherine H. Farmer if such be the case, that she has read the petition filed on May 18, 2022, and ratify and affirms the filing of said document. Petitioner Katherine H. Farmer 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
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioner Katherine H. Farmer may use to comply with this Order.