Opinion
25322-22S
12-19-2022
THEODORA M. FRODESEN & LEIF T. FRODESEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 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 Theodora M. Frodesen's username and password, and thus the petition is treated as having been properly executed and filed by Theodora M. Frodesen.
The petition also bears the signature of Leif T. Frodesen. However, the petition was not properly executed by Leif T. Frodesen the signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Leif T. Frodesen will be required to file a Ratification of Petition ratifying and affirming the petition filed to commence this case.
ORDERED that on or before January 16, 2023, petitioner Leif T. Frodesen shall electronically file a proper ratification bearing his signature in which he states, if such be the case, that he has read the petition filed on December 5, 2022, and ratify and affirms the filing of said document. Petitioner Leif T. Frodesen 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 Leif T. Frodesen may use to comply with this Order.
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.