Gillit v. Comm'r of Internal Revenue

Full title: DARYL L. GILLIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 13, 2023

No. 165-22 (U.S.T.C. Jan. 13, 2023)

Opinion

165-22

01-13-2023

DARYL L. GILLIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On June 6, 2022, respondent electronically filed a Response to Objection to Motion to Dismiss for Lack of Jurisdiction and a Declaration of Kaaren Shanahan in Support of Response to Objection to Motion to Dismiss for Lack of Jurisdiction. The declaration purports to have been signed under penalties of perjury. However, Ms. Shanahan's signature on the declaration was made using a cursive computer font, which the Court does not recognize as an acceptable imaged or digitized signature. See DAWSON FAQs at https://ustaxcourt.gov/dawson_faqs_case_management.html.

Upon due consideration of the foregoing, it is

ORDERED that, on or before February 7, 2023, respondent shall file an amended Declaration of Kaaren Shanahan in Support of Response to Objection to Motion to Dismiss for Lack of Jurisdiction which has been signed with an imaged or digitized signature acceptable to the Court.