Opinion
2492-22S
05-17-2022
John M. Loper & Patricia Loper, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 21, 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 John M. Loper Woodward's username and password, and thus the petition is treated as having been properly executed and filed by John M. Loper.
The petition also bears the signature of Patricia Loper. However, the petition was not properly executed by Patricia Loper as her signature on the petition was made using a computer font which is not recognized by the Court as a proper signature. Thus, Ms. Loper 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 July 15, 2022, petitioner Patricia Loper shall electronically file a proper ratification bearing her signature in which Ms. Loper states, if such be the case, that she has read the petition filed on January 20, 2022, and ratify and affirms the filing of said document. Petitioner Patricia Loper should note that an actual signature on a PDF or a signature using an authentication program (e.g., Adobe or DocuSign) are acceptable. 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 Patricia Loper may use to comply with this Order.